Bill Text: FL H0355 | 2011 | Regular Session | Comm Sub

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Bill Title: Property Taxation

Spectrum: Moderate Partisan Bill (Republican 23-4-1)

Status: (Introduced - Dead) 2011-05-03 - Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. [H0355 Detail]

Download: Florida-2011-H0355-Comm_Sub.html

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CS/HB 355

1	A bill to be entitled
2	An act relating to property taxation; amending s. 95.051,
3	F.S.; tolling the expiration period of a tax certificate
4	and the statute of limitations relating to proceedings
5	involving tax lien certificates or tax deeds during the
6	period of an intervening bankruptcy; amending ss. 197.102,
7	197.122, 197.123, 197.162, 197.172, 197.182, 197.222,
8	197.2301, 197.322, 197.332, 197.343, 197.344, 197.3635,
9	197.373, 197.402, 197.403, 197.413, 197.414, 197.4155,
10	197.416, 197.417, 197.432, 197.4325, 197.442, 197.443,
11	197.462, 197.472, 197.473, 197.482, 197.492, 197.582, and
12	197.602, F.S.; revising, updating, and consolidating
13	provisions of ch. 197, F.S., relating to definitions, tax
14	collectors, lien of taxes, returns and assessments, unpaid
15	or omitted taxes, discounts, interest rates, Department of
16	Revenue responsibilities, tax bills, judicial sales,
17	prepayment of taxes, assessment rolls, duties of tax
18	collectors, tax notices, delinquent taxes, lienholders,
19	special assessments, non-ad valorem assessments, tax
20	payments, distribution of taxes, advertisements of
21	property with delinquent taxes, attachment, delinquent
22	personal property taxes, sales of property, tax
23	certificates, tax deeds, tax sales, and proceedings
24	involving the validity of a tax deed; amending s. 197.502,
25	F.S.; revising provisions relating to applications for tax
26	deeds; providing payment requirements; amending s.
27	197.542, F.S.; revising the minimum deposit after becoming
28	the highest bidder for a tax deed; requiring a clerk to
29	readvertise the sale of a tax deed if a previous buyer
30	failed to make full payment for the tax deed; creating s.
31	197.146, F.S.; authorizing tax collectors to issue
32	certificates of correction to tax rolls and outstanding
33	delinquent taxes for uncollectable personal property
34	accounts; requiring the tax collector to notify the
35	property appraiser; providing construction; creating ss.
36	197.2421 and 197.2423, F.S., transferring, renumbering,
37	and amending ss. 197.253, 197.303, and 197.3071, F.S., and
38	amending ss. 197.243, 197.252, 197.254, 197.262, 197.263,
39	197.272, 197.282, 197.292, 197.301, and 197.312, F.S.;
40	revising, updating, and consolidating provisions of ch.
41	197, F.S., relating to deferral of tax payments for real
42	property, homestead property, recreational and commercial
43	working waterfront property, and affordable rental
44	property; creating s. 197.4725, F.S.; providing
45	authorization and requirements for purchase of county-held
46	tax certificates; specifying required amounts to be paid;
47	providing for fees; providing for electronic services;
48	amending s. 192.0105, F.S.; providing that the right to a
49	discount for the early payment of taxes does not apply to
50	certain partial payments of taxes; clarifying a taxpayer's
51	right to redeem real property and tax certificates;
52	clarifying that a property owner may not be contacted by
53	the holder of a tax certificate for 2 years following the
54	date the certificate is issued; providing that s. 197.122,
55	F.S., applies in certain circumstances; providing for the
56	obligation of the property owner to obtain certain
57	information; correcting cross-references; amending ss.
58	194.011, 194.013, 196.011, and 197.374, F.S.; conforming
59	cross-references; creating s. 197.603, F.S.; providing
60	legislative intent; repealing s. 197.202, F.S., relating
61	to destruction of 20-year-old tax receipts; repealing s.
62	197.242, F.S., relating to a short title; repealing ss.
63	197.304, 197.3041, 197.3042, 197.3043, 197.3044, 197.3045,
64	197.3046, 197.3047, 197.307, 197.3072, 197.3073, 197.3074,
65	197.3075, 197.3076, 197.3077, 197.3078, and 197.3079,
66	F.S., relating to deferrals of tax payments; providing an
67	effective date.
68
69	Be It Enacted by the Legislature of the State of Florida:
70
71	Section 1.  Section 95.051, Florida Statutes, is amended to
72	read:
73	95.051  When limitations tolled.-
74	(1)  The running of the time under any statute of
75	limitations except ss. 95.281, 95.35, and 95.36 is tolled by:
76	(a)  Absence from the state of the person to be sued.
77	(b)  Use by the person to be sued of a false name that is
78	unknown to the person entitled to sue so that process cannot be
79	served on the person to be sued.
80	(c)  Concealment in the state of the person to be sued so
81	that process cannot be served on him or her.
82	(d)  The adjudicated incapacity, before the cause of action
83	accrued, of the person entitled to sue. In any event, the action
84	must be begun within 7 years after the act, event, or occurrence
85	giving rise to the cause of action.
86	(e)  Voluntary payments by the alleged father of the child
87	in paternity actions during the time of the payments.
88	(f)  The payment of any part of the principal or interest
89	of any obligation or liability founded on a written instrument.
90	(g)  The pendency of any arbitral proceeding pertaining to
91	a dispute that is the subject of the action.
92	(h)  The period of an intervening bankruptcy tolls the
93	expiration period of a tax certificate under s. 197.482 and any
94	proceeding or process under chapter 197.
95	(i)(h)  The minority or previously adjudicated incapacity
96	of the person entitled to sue during any period of time in which
97	a parent, guardian, or guardian ad litem does not exist, has an
98	interest adverse to the minor or incapacitated person, or is
99	adjudicated to be incapacitated to sue; except with respect to
100	the statute of limitations for a claim for medical malpractice
101	as provided in s. 95.11. In any event, the action must be begun
102	within 7 years after the act, event, or occurrence giving rise
103	to the cause of action.
104
105	Paragraphs (a)-(c) shall not apply if service of process or
106	service by publication can be made in a manner sufficient to
107	confer jurisdiction to grant the relief sought. This section
108	shall not be construed to limit the ability of any person to
109	initiate an action within 30 days after of the lifting of an
110	automatic stay issued in a bankruptcy action as is provided in
111	11 U.S.C. s. 108(c).
112	(2)  A No disability or other reason does not shall toll
113	the running of any statute of limitations except those specified
114	in this section, s. 95.091, the Florida Probate Code, or the
115	Florida Guardianship Law.
116	Section 2.  Section 197.102, Florida Statutes, is amended
117	to read:
118	197.102  Definitions.-
119	(1)  As used in this chapter, the following definitions
120	apply, unless the context clearly requires otherwise:
121	(a)  "Awarded" means the time when the tax collector or a
122	designee determines and announces verbally or through the
123	closing of the bid process in a live or an electronic auction
124	that a buyer has placed the winning bid on a tax certificate at
125	a tax certificate sale.
126	(b)(1)  "Department," unless otherwise specified, means the
127	Department of Revenue.
128	(c)(2)  "Omitted taxes" means those taxes which have not
129	been extended on the tax roll against a parcel of property after
130	the property has been placed upon the list of lands available
131	for taxes pursuant to s. 197.502.
132	(d)  "Proxy bidding" means a method of bidding by which a
133	bidder authorizes an agent, whether an individual or an
134	electronic agent, to place bids on his or her behalf.
135	(e)  "Random number generator" means a computational device
136	that generates a sequence of numbers that lack any pattern and
137	is used to resolve a tie when multiple bidders have bid the same
138	lowest amount by assigning a number to each of the tied bidders
139	and randomly determining which one of those numbers is the
140	winner.
141	(f)(3)  "Tax certificate" means a paper or electronic legal
142	document, representing unpaid delinquent real property taxes,
143	non-ad valorem assessments, including special assessments,
144	interest, and related costs and charges, issued in accordance
145	with this chapter against a specific parcel of real property and
146	becoming a first lien thereon, superior to all other liens,
147	except as provided by s. 197.573(2).
148	(g)(4)  "Tax notice" means the paper or electronic tax bill
149	sent to taxpayers for payment of any taxes or special
150	assessments collected pursuant to this chapter, or the bill sent
151	to taxpayers for payment of the total of ad valorem taxes and
152	non-ad valorem assessments collected pursuant to s. 197.3632.
153	(h)(5)  "Tax receipt" means the paid tax notice.
154	(i)(6)  "Tax rolls" and "assessment rolls" are synonymous
155	and mean the rolls prepared by the property appraiser pursuant
156	to chapter 193 and certified pursuant to s. 193.122.
157	(2)(7)  If when a local government uses the method set
158	forth in s. 197.3632 to levy, collect, or enforce a non-ad
159	valorem assessment, the following definitions shall apply:
160	(a)  "Ad valorem tax roll" means the roll prepared by the
161	property appraiser and certified to the tax collector for
162	collection.
163	(b)  "Non-ad valorem assessment roll" means a roll prepared
164	by a local government and certified to the tax collector for
165	collection.
166	Section 3.  Section 197.122, Florida Statutes, is amended
167	to read:
168	197.122  Lien of taxes; dates; application.-
169	(1)  All taxes imposed pursuant to the State Constitution
170	and laws of this state shall be a first lien, superior to all
171	other liens, on any property against which the taxes have been
172	assessed and shall continue in full force from January 1 of the
173	year the taxes were levied until discharged by payment or until
174	barred under chapter 95. If All personal property tax liens, to
175	the extent that the property to which the lien applies cannot be
176	located in the county or to the extent that the sale of the
177	property is insufficient to pay all delinquent taxes, interest,
178	fees, and costs due, a personal property tax lien applies shall
179	be liens against all other personal property of the taxpayer in
180	the county. However, a lien such liens against other personal
181	property does shall not apply against such property that which
182	has been sold, and is such liens against other personal property
183	shall be subordinate to any valid prior or subsequent liens
184	against such other property. An No act of omission or commission
185	on the part of a any property appraiser, tax collector, board of
186	county commissioners, clerk of the circuit court, or county
187	comptroller, or their deputies or assistants, or newspaper in
188	which an any advertisement of sale may be published does not
189	shall operate to defeat the payment of taxes, interest, fees,
190	and costs due and; but any acts of omission or commission may be
191	corrected at any time by the officer or party responsible for
192	them in the same like manner as provided by law for performing
193	acts in the first place. Amounts, and when so corrected they
194	shall be deemed to be construed as valid ab initio and do not
195	shall in no way affect any process by law for the enforcement of
196	the collection of the any tax. All owners of property are shall
197	be held to know that taxes are due and payable annually and are
198	responsible for charged with the duty of ascertaining the amount
199	of current and delinquent taxes and paying them before April 1
200	of the year following the year in which taxes are assessed. A No
201	sale or conveyance of real or personal property for nonpayment
202	of taxes may not shall be held invalid except upon proof that:
203	(a)  The property was not subject to taxation;
204	(b)  The taxes were had been paid before the sale of
205	personal property; or
206	(c)  The real property was had been redeemed before receipt
207	by the clerk of the court of full payment for the execution and
208	delivery of a deed based upon a certificate issued for
209	nonpayment of taxes, including all recording fees and
210	documentary stamps.
211	(2)  A lien created through the sale of a tax certificate
212	may not be foreclosed or enforced in any manner except as
213	prescribed in this chapter.
214	(3)  A property appraiser may also correct a material
215	mistake of fact relating to an essential condition of the
216	subject property to reduce an assessment if to do so requires
217	only the exercise of judgment as to the effect of the mistake of
218	fact on the assessed or taxable value of the property that
219	mistake of fact.
220	(a)  As used in this subsection, the term "an essential
221	condition of the subject property" means a characteristic of the
222	subject parcel, including only:
223	1.  Environmental restrictions, zoning restrictions, or
224	restrictions on permissible use;
225	2.  Acreage;
226	3.  Wetlands or other environmental lands that are or have
227	been restricted in use because of such environmental features;
228	4.  Access to usable land;
229	5.  Any characteristic of the subject parcel which
230	characteristic, in the property appraiser's opinion, caused the
231	appraisal to be clearly erroneous; or
232	6.  Depreciation of the property that was based on a latent
233	defect of the property which existed but was not readily
234	discernible by inspection on January 1, but not depreciation
235	resulting from any other cause.
236	(b)  The material mistake of fact may be corrected by the
237	property appraiser, in the same like manner as provided by law
238	for performing the act in the first place only within 1 year
239	after the approval of the tax roll pursuant to s. 193.1142. If,
240	and, when so corrected, the tax roll act becomes valid ab initio
241	and does not affect in no way affects any process by law for the
242	enforcement of the collection of the any tax. If the such a
243	correction results in a refund of taxes paid on the basis of an
244	erroneous assessment included contained on the current year's
245	tax roll for years beginning January 1, 1999, or later, the
246	property appraiser, at his or her option, may request that the
247	department to pass upon the refund request pursuant to s.
248	197.182 or may submit the correction and refund order directly
249	to the tax collector for action in accordance with the notice
250	provisions of s. 197.182(2). Corrections to tax rolls for
251	previous prior years which would result in refunds must be made
252	pursuant to s. 197.182.
253	Section 4.  Section 197.123, Florida Statutes, is amended
254	to read:
255	197.123  Correcting Erroneous returns; notification of
256	property appraiser.-If a any tax collector has reason to believe
257	that a any taxpayer has filed an erroneous or incomplete
258	statement of her or his personal property or has not disclosed
259	returned the full amount of all of her or his property subject
260	to taxation, the collector must shall notify the property
261	appraiser of the erroneous or incomplete statement.
262	Section 5.  Section 197.146, Florida Statutes, is created
263	to read:
264	197.146  Uncollectable personal property taxes; correction
265	of tax roll.-A tax collector who determines that a tangible
266	personal property account is uncollectable may issue a
267	certificate of correction for the current tax roll and any prior
268	tax rolls. The tax collector shall notify the property appraiser
269	that the account is invalid, and the assessment may not be
270	certified for a future tax roll. An uncollectable account
271	includes, but is not limited to, an account on property that was
272	originally assessed but cannot be found to seize and sell for
273	the payment of taxes and includes other personal property of the
274	owner as identified pursuant to s. 197.413(8) and (9).
275	Section 6.  Section 197.162, Florida Statutes, is amended
276	to read:
277	197.162  Tax discount payment periods Discounts; amount and
278	time.-
279	(1)  For On all taxes assessed on the county tax rolls and
280	collected by the county tax collector, discounts for payments
281	made before delinquency early payment thereof shall be at the
282	rate of 4 percent in the month of November or at any time within
283	30 days after the sending mailing of the original tax notice; 3
284	percent in the following month of December; 2 percent in the
285	following month of January; 1 percent in the following month of
286	February; and zero percent in the following month of March or
287	within 30 days before prior to the date of delinquency if the
288	date of delinquency is after April 1.
289	(2)  If When a taxpayer makes a request to have the
290	original tax notice corrected, the discount rate for early
291	payment applicable at the time of the request for correction is
292	made applies shall apply for 30 days after the sending mailing
293	of the corrected tax notice.
294	(3)  A discount rate shall apply at the rate of 4 percent
295	applies for 30 days after the sending mailing of a tax notice
296	resulting from the action of a value adjustment board.
297	Thereafter, the regular discount periods shall apply.
298	(4)  If the For the purposes of this section, when a
299	discount period ends on a Saturday, Sunday, or legal holiday,
300	the discount period, including the zero percent period, extends
301	shall be extended to the next working day, if payment is
302	delivered to the a designated collection office of the tax
303	collector.
304	Section 7.  Subsections (2) and (4) of section 197.172,
305	Florida Statutes, are amended to read:
306	197.172  Interest rate; calculation and minimum.-
307	(2)  The maximum rate of interest on a tax certificate is
308	shall be 18 percent per year.; However, a tax certificate may
309	shall not bear interest and nor shall the mandatory interest
310	charge as provided by s. 197.472(2) may not be levied during the
311	60-day period following of time from the date of delinquency,
312	except for the 3 percent mandatory interest charged charge under
313	subsection (1). No tax certificate sold before March 23, 1992,
314	shall bear interest nor shall the mandatory charge as provided
315	by s. 197.472(2) be levied in excess of the interest or charge
316	provided herein, except as to those tax certificates upon which
317	the mandatory charge as provided by s. 197.472(2) shall have
318	been collected and paid.
319	(4)  Interest shall be calculated Except as provided in s.
320	197.262 with regard to deferred payment tax certificates,
321	interest to be accrued pursuant to this chapter shall be
322	calculated monthly from the first day of each month.
323	Section 8.  Subsections (1), (2), and (3) of section
324	197.182, Florida Statutes, are amended to read:
325	197.182  Department of Revenue to pass upon and order
326	refunds.-
327	(1)(a)  Except as provided in paragraphs paragraph (b),
328	(c), and (d), the department shall pass upon and order refunds
329	if when payment of taxes assessed on the county tax rolls has
330	been made voluntarily or involuntarily under any of the
331	following circumstances:
332	1.  When An overpayment has been made.
333	2.  When A payment has been made when no tax was due.
334	3.  When A bona fide controversy exists between the tax
335	collector and the taxpayer as to the liability of the taxpayer
336	for the payment of the tax claimed to be due, the taxpayer pays
337	the amount claimed by the tax collector to be due, and it is
338	finally adjudged by a court of competent jurisdiction that the
339	taxpayer was not liable for the payment of the tax or any part
340	thereof.
341	4.  When A payment for a delinquent tax has been made in
342	error by a taxpayer to the tax collector and, if, within 12 24
343	months after of the date of the erroneous payment and before
344	prior to any transfer of the assessed property to a third party
345	for consideration, the party seeking a refund makes demand for
346	reimbursement of the erroneous payment upon the owner of the
347	property on which the taxes were erroneously paid and
348	reimbursement of the erroneous payment is not received within 45
349	days after such demand. The demand for reimbursement must shall
350	be sent by certified mail, return receipt requested, and a copy
351	of the demand must thereof shall be sent to the tax collector.
352	If the payment was made in error by the taxpayer because of an
353	error in the tax notice sent to the taxpayer, refund must be
354	made as provided in paragraph (d) subparagraph (b)2.
355	5.  A payment for a tax that has not become delinquent, has
356	been made in error by a taxpayer to the tax collector and within
357	18 months after the date of the erroneous payment and before any
358	transfer of the assessed property to a third party for
359	consideration, the party seeking a refund makes a demand for
360	reimbursement of the erroneous payment upon the owner of the
361	property on which the taxes were erroneously paid, and
362	reimbursement of the erroneous payment is not received within 45
363	days after such demand. The demand for reimbursement must be
364	sent by certified mail, return receipt requested, and a copy of
365	the demand must be sent to the tax collector. If the payment was
366	made in error by the taxpayer because of an error in the tax
367	notice sent to the taxpayer, refund must be made as provided in
368	paragraph (d).
369	6.5.  A When any payment is has been made for a tax
370	certificate certificates that is are subsequently corrected or
371	amended or is are subsequently determined to be void under s.
372	197.443.
373	(b)1.  Those Refunds that have been ordered by a court and
374	those refunds that do not result from changes made in the
375	assessed value on a tax roll certified to the tax collector
376	shall be made directly by the tax collector without order from
377	the department and shall be made from undistributed funds
378	without approval of the various taxing authorities.
379	(c)  Overpayments in the amount of $10 $5 or less may be
380	retained by the tax collector unless a written claim for a
381	refund is received from the taxpayer. Overpayments of more than
382	$10 over $5 resulting from taxpayer error, if identified
383	determined within the 4-year period of limitation, shall are to
384	be automatically refunded to the taxpayer. Such refunds do not
385	require approval from the department.
386	(d)2.  If When a payment has been made in error by a
387	taxpayer to the tax collector because of an error in the tax
388	notice sent to the taxpayer, refund must be made directly by the
389	tax collector and does not require approval from the department.
390	At the request of the taxpayer, the amount paid in error may be
391	applied by the tax collector to the taxes for which the taxpayer
392	is actually liable.
393	(e)(c)  Claims for refunds must shall be made pursuant to
394	in accordance with the rules of the department. A No refund may
395	not shall be granted unless a claim for the refund is made
396	therefor within 4 years after of January 1 of the tax year for
397	which the taxes were paid.
398	(f)(d)  Upon receipt of the department's written denial of
399	a the refund, the tax collector shall issue the denial in
400	writing to the taxpayer.
401	(g)(e)  If funds are available from current receipts and,
402	subject to subsection (3) and, if a refund is approved, the
403	taxpayer shall is entitled to receive a refund within 100 days
404	after a claim for refund is made, unless the tax collector,
405	property appraiser, or department states good cause for
406	remitting the refund after that date. The time periods times
407	stated in this paragraph and paragraphs (i) (f) through (l) (j)
408	are directory and may be extended by a maximum of an additional
409	60 days if good cause is stated.
410	(h)(f)  If the taxpayer contacts the property appraiser
411	first, the property appraiser shall refer the taxpayer to the
412	tax collector.
413	(i)(g)  If a correction to the roll by the property
414	appraiser is required as a condition for the refund, the tax
415	collector shall, within 30 days, advise the property appraiser
416	of the taxpayer's application for a refund and forward the
417	application to the property appraiser.
418	(j)(h)  The property appraiser has 30 days after receipt of
419	the form from the tax collector to correct the roll if a
420	correction is permissible by law. Within After the 30-day period
421	30 days, the property appraiser shall immediately advise the tax
422	collector in writing of whether or not the roll has been
423	corrected and state, stating the reasons why the roll was
424	corrected or not corrected.
425	(k)(i)  If the refund requires is not one that can be
426	directly acted upon by the tax collector, for which an order
427	from the department is required, the tax collector shall forward
428	the claim for refund to the department upon receipt of the
429	correction from the property appraiser or 30 days after the
430	claim for refund, whichever occurs first. This provision does
431	not apply to corrections resulting in refunds of less than
432	$2,500 $400, which the tax collector shall make directly,
433	without order from the department, and from undistributed funds,
434	and may make without approval of the various taxing authorities.
435	(l)(j)  The department shall approve or deny a claim for a
436	refund all refunds within 30 days after receiving the from the
437	tax collector the claim from the tax collector for refund,
438	unless good cause is stated for delaying the approval or denial
439	beyond that date.
440	(m)(k)  Subject to and after meeting the requirements of s.
441	194.171 and this section, an action to contest a denial of
442	refund must may not be brought within later than 60 days after
443	the date the tax collector sends issues the denial to the
444	taxpayer, which notice must be sent by certified mail, or 4
445	years after January 1 of the year for which the taxes were paid,
446	whichever is later. The tax collector may send notice of the
447	denial electronically or by postal mail. Electronic transmission
448	may be used only with the express consent of the property owner.
449	If the notice of denial is sent electronically and is returned
450	as undeliverable, a second notice must be sent. However, the
451	original electronic transmission is the official mailing for
452	purpose of this section.
453	(n)(l)  In computing any time period under this section, if
454	when the last day of the period is a Saturday, Sunday, or legal
455	holiday, the period is to be extended to the next working day.
456	(2)(a)  If When the department orders a refund, the
457	department it shall forward a copy of its order to the tax
458	collector who shall then determine the pro rata share due by
459	each taxing authority. The tax collector shall make the refund
460	from undistributed funds held for that taxing authority and
461	shall identify such refund as a reduction in the next
462	distribution. If the undistributed funds are not sufficient for
463	the refund, the tax collector shall notify the taxing authority
464	of the shortfall. The taxing authority shall: and certify to the
465	county, the district school board, each municipality, and the
466	governing body of each taxing district, their pro rata shares of
467	such refund, the reason for the refund, and the date the refund
468	was ordered by the department.
469	(b)  The board of county commissioners, the district school
470	board, each municipality, and the governing body of each taxing
471	district shall comply with the order of the department in the
472	following manner:
473	1.  Authorize the tax collector to make refund from
474	undistributed funds held for that taxing authority by the tax
475	collector;
476	(a)2.  Authorize the tax collector to make refund and
477	forward to the tax collector its pro rata share of the refund
478	from currently budgeted funds, if available; or
479	(b)3.  Notify the tax collector that the taxing authority
480	does not have funds currently available and provide for the
481	payment of the refund in its budget for the next ensuing year
482	funds for the payment of the refund.
483	(3)  A refund ordered by the department pursuant to this
484	section shall be made by the tax collector in one aggregate
485	amount composed of all the pro rata shares of the several taxing
486	authorities concerned, except that a partial refund is allowed
487	if when one or more of the taxing authorities concerned do not
488	have funds currently available to pay their pro rata shares of
489	the refund and this would cause an unreasonable delay in the
490	total refund. A statement by the tax collector explaining the
491	refund shall accompany the refund payment. If When taxes become
492	delinquent as a result of a refund pursuant to subparagraph
493	(1)(a)5. subparagraph (1)(a)4. or paragraph (1)(d) subparagraph
494	(1)(b)2., the tax collector shall notify the property owner that
495	the taxes have become delinquent and that a tax certificate will
496	be sold if the taxes are not paid within 30 days after the date
497	of delinquency.
498	Section 9.  Subsections (1), (3), and (5) of section
499	197.222, Florida Statutes, are amended to read:
500	197.222  Prepayment of estimated tax by installment
501	method.-
502	(1)  Taxes collected pursuant to this chapter may be
503	prepaid in installments as provided in this section. A taxpayer
504	may elect to prepay by installments for each tax notice for with
505	taxes estimated to be more than $100. A taxpayer who elects to
506	prepay taxes shall make payments based upon an estimated tax
507	equal to the actual taxes levied upon the subject property in
508	the prior year. In order to prepay by installments, the Such
509	taxpayer must shall complete and file an application for each
510	tax notice to prepay such taxes by installment with the tax
511	collector on or before April 30 prior to May 1 of the year in
512	which the taxpayer elects to prepay the taxes in installments
513	pursuant to this section. The application shall be made on forms
514	supplied by the department and provided to the taxpayer by the
515	tax collector. After submission of an initial application, a
516	taxpayer is shall not be required to submit additional annual
517	applications as long as he or she continues to elect to prepay
518	taxes in installments pursuant to this section. However, if in
519	any year the taxpayer does not so elect, reapplication is shall
520	be required for a subsequent election to do so. Installment
521	payments shall be made according to the following schedule:
522	(a)  The first payment of one-quarter of the total amount
523	of estimated taxes due must shall be made by not later than June
524	30 of the year in which the taxes are assessed. A 6 percent 6-
525	percent discount applied against the amount of the installment
526	shall be granted for such payment. The tax collector may accept
527	a late payment of the first installment through July 31, and the
528	under this paragraph within 30 days after June 30; such late
529	payment must be accompanied by a penalty of 5 percent of the
530	amount of the installment due.
531	(b)  The second payment of one-quarter of the total amount
532	of estimated taxes must due shall be made by not later than
533	September 30 of the year in which the taxes are assessed. A 4.5
534	percent 4.5-percent discount applied against the amount of the
535	installment shall be granted for such payment.
536	(c)  The third payment of one-quarter of the total amount
537	of estimated taxes due, plus one-half of any adjustment made
538	pursuant to a determination of actual tax liability, must shall
539	be made by not later than December 31 of the year in which taxes
540	are assessed. A 3 percent 3-percent discount applied against the
541	amount of the installment shall be granted for such payment.
542	(d)  The fourth payment of one-quarter of the total amount
543	of estimated taxes due, plus one-half of any adjustment made
544	pursuant to a determination of actual tax liability, must shall
545	be made by not later than March 31 following the year in which
546	taxes are assessed. A No discount may not shall be granted for
547	such payment.
548	(e)  If For purposes of this section, when an installment
549	due date falls on a Saturday, Sunday, or legal holiday, the due
550	date for the installment is shall be the next working day, if
551	the installment payment is delivered to a designated collection
552	office of the tax collector. Taxpayers making such payment shall
553	be entitled to the applicable discount rate authorized in this
554	section.
555	(3)  Upon receiving a taxpayer's application for
556	participation in the prepayment installment plan, and the tax
557	collector shall mail to the taxpayer a statement of the
558	taxpayer's estimated tax liability which shall be equal to the
559	actual taxes levied on the subject property in the preceding
560	year; such statement shall indicate the amount of each quarterly
561	installment after application of the discount rates provided in
562	this section, and a payment schedule, based upon the schedule
563	provided in this section and furnished by the department. for
564	those taxpayers who participated in the prepayment installment
565	plan for the previous year and who are not required to reapply,
566	the tax collector shall send a quarterly tax notice with the
567	discount rates provided in this section according to the payment
568	schedule provided by the department the statement shall be
569	mailed by June 1. During the first month that the tax roll is
570	open for payment of taxes, the tax collector shall mail to the
571	taxpayer a statement which shows the amount of the remaining
572	installment payments to be made after application of the
573	discount rates provided in this section. The postage or cost of
574	electronic mailing shall be paid out of the general fund of the
575	county, upon statement of the costs thereof by the tax
576	collector.
577	(5)  Notice of the right to prepay taxes pursuant to this
578	section shall be provided with the notice of taxes. The Such
579	notice shall inform the taxpayer of the right to prepay taxes in
580	installments, and that application forms can be obtained from
581	the tax collector, and shall state that reapplication is not
582	necessary if the taxpayer participated in the prepayment
583	installment plan for the previous year. The application forms
584	shall be provided by the department and shall be mailed by the
585	tax collector to those taxpayers requesting an application.
586	Section 10.  Subsections (3) and (9) of section 197.2301,
587	Florida Statutes, are amended to read:
588	197.2301  Payment of taxes prior to certified roll
589	procedure.-
590	(3)  Immediately upon receipt of the property appraiser's
591	certification under subsection (2), the tax collector shall
592	publish a notice cause to be published in a newspaper of general
593	circulation in the county and shall prominently post at the
594	courthouse door a notice that the tax roll will not be certified
595	for collection before prior to January 1 and that payments of
596	estimated taxes may be made will be allowed by those taxpayers
597	who submit tender payment to the collector on or before December
598	31.
599	(9)  After the discount has been applied to the estimated
600	taxes paid and it is determined that an underpayment or
601	overpayment has occurred, the following shall apply:
602	(a)  If the amount of underpayment or overpayment is $10 $5
603	or less, then no additional billing or refund is required except
604	as determined by the tax collector.
605	(b)  If the amount of overpayment is more than $10 $5, the
606	tax collector shall immediately refund to the person who paid
607	the estimated tax the amount of overpayment. Department of
608	Revenue approval is shall not be required for the refund of
609	overpayment made pursuant to this subsection.
610	Section 11.  Section 197.2421, Florida Statutes, is created
611	to read:
612	197.2421  Property tax deferral.-
613	(1)  If a property owner applies for a property tax
614	deferral and meets the criteria established in this chapter, the
615	tax collector shall approve the deferral of the ad valorem taxes
616	and non-ad valorem assessments.
617	(2)  Authorized property tax deferral programs are:
618	(a)  Homestead tax deferral.
619	(b)  Recreational and commercial working waterfront
620	deferral.
621	(c)  Affordable rental housing deferral.
622	(3)  Ad valorem taxes, non-ad valorem assessments, and
623	interest deferred pursuant to this chapter constitute a priority
624	lien and attach to the property in the same manner as other tax
625	liens. Deferred taxes, assessments, and interest, however, are
626	due, payable, and delinquent as provided in this chapter.
627	Section 12.  Section 197.2423, Florida Statutes, is created
628	to read:
629	197.2423  Application for property tax deferral;
630	determination of approval or denial by tax collector.-
631	(1)  A property owner is responsible for submitting an
632	annual application for tax deferral with the county tax
633	collector on or before March 31 following the year in which the
634	taxes and non-ad valorem assessments are assessed.
635	(2)  Each applicant shall demonstrate compliance with the
636	requirements for tax deferral.
637	(3)  The application for deferral shall be made upon a form
638	prescribed by the department and provided by the tax collector.
639	The tax collector may require the applicant to submit other
640	evidence and documentation deemed necessary in considering the
641	application. The application form shall advise the applicant:
642	(a)  Of the manner in which interest is computed.
643	(b)  Of the conditions that must be met to qualify for
644	approval.
645	(c)  Of the conditions under which deferred taxes,
646	assessments, and interest become due, payable, and delinquent.
647	(d)  That all tax deferrals pursuant to this section
648	constitute a priority tax lien on the applicant's property.
649	(4)  Each application shall include a list of all
650	outstanding liens on the property and the current value of each
651	lien.
652	(5)  Each applicant shall furnish proof of fire and
653	extended coverage insurance in an amount at least equal to the
654	total of all outstanding liens, including a lien for deferred
655	taxes, non-ad valorem assessments, and interest, with a loss
656	payable clause to the tax collector.
657	(6)  The tax collector shall consider each annual
658	application for a tax deferral within 45 days after the
659	application is filed or as soon as practicable thereafter. The
660	tax collector shall exercise reasonable discretion based upon
661	applicable information available under this section. A tax
662	collector who finds that the applicant is entitled to the tax
663	deferral shall approve the application and maintain the deferral
664	records until the tax lien is satisfied.
665	(7)  For approved deferrals, the date of receipt by the tax
666	collector of the application for tax deferral shall be used in
667	calculating taxes due and payable net of discounts for early
668	payment as provided in s. 197.162.
669	(8)  The tax collector shall notify the property appraiser
670	in writing of those parcels for which taxes have been deferred.
671	(9)  A tax deferral may not be granted if:
672	(a)  The total amount of deferred taxes, non-ad valorem
673	assessments, and interest, plus the total amount of all other
674	unsatisfied liens on the property, exceeds 85 percent of the
675	just value of the property; or
676	(b)  The primary mortgage financing on the property is for
677	an amount that exceeds 70 percent of the just value of the
678	property.
679	(10)  A tax collector who finds that the applicant is not
680	entitled to the deferral shall send a notice of disapproval
681	within 45 days after the date the application is filed, citing
682	the reason for disapproval. The original notice of disapproval
683	shall be sent to the applicant and shall advise the applicant of
684	the right to appeal the decision to the value adjustment board
685	and shall inform the applicant of the procedure for filing such
686	an appeal.
687	Section 13.  Section 197.253, Florida Statutes, is
688	transferred, renumbered as section 197.2425, Florida Statutes,
689	and amended to read:
690	197.2425 197.253  Appeal of denied Homestead tax deferral;
691	application.-An appeal of a denied tax deferral must be made by
692	the property owner
693	(1)  The application for deferral shall be made upon a form
694	prescribed by the department and furnished by the county tax
695	collector. The application form shall be signed upon oath by the
696	applicant before an officer authorized by the state to
697	administer oaths. The tax collector may, in his or her
698	discretion, require the applicant to submit such other evidence
699	and documentation as deemed necessary by the tax collector in
700	considering the application. The application form shall advise
701	the applicant of the manner in which interest is computed. Each
702	application form shall contain an explanation of the conditions
703	to be met for approval and the conditions under which deferred
704	taxes and interest become due, payable, and delinquent. Each
705	application shall clearly state that all deferrals pursuant to
706	this act shall constitute a lien on the applicant's homestead.
707	(2)(a)  The tax collector shall consider each annual
708	application for homestead tax deferral within 30 days of the day
709	the application is filed or as soon as practicable thereafter. A
710	tax collector who finds that the applicant is entitled to the
711	tax deferral shall approve the application and file the
712	application in the permanent records. A tax collector who finds
713	the applicant is not entitled to the deferral shall send a
714	notice of disapproval within 30 days of the filing of the
715	application, giving reasons therefor to the applicant, either by
716	personal delivery or by registered mail to the mailing address
717	given by the applicant and shall make return in the manner in
718	which such notice was served upon the applicant upon the
719	original notice thereof and file among the permanent records of
720	the tax collector's office. The original notice of disapproval
721	sent to the applicant shall advise the applicant of the right to
722	appeal the decision of the tax collector to the value adjustment
723	board and shall inform the applicant of the procedure for filing
724	such an appeal.
725	(b)  Appeals of the decision of the tax collector to the
726	value adjustment board shall be in writing on a form prescribed
727	by the department and furnished by the tax collector. The Such
728	appeal must shall be filed with the value adjustment board
729	within 30 20 days after the mailing applicant's receipt of the
730	notice of disapproval. The value adjustment board shall review
731	the application and the evidence presented to the tax collector
732	upon which the applicant based his or her claim for tax deferral
733	and, at the election of the applicant, must shall hear the
734	applicant in person, or by agent on the applicant's behalf, on
735	his or her right to homestead tax deferral. The value adjustment
736	board shall reverse the decision of the tax collector and grant
737	a homestead tax deferral to the applicant, if in its judgment
738	the applicant is entitled to the tax deferral thereto, or must
739	affirm the decision of the tax collector. An Such action by of
740	the value adjustment board is shall be final unless the
741	applicant or tax collector files a de novo proceeding for a
742	declaratory judgment or other appropriate proceeding in the
743	circuit court of the county in which the property is located or
744	other lienholder, within 15 days after from the date of the
745	decision disapproval of the application by the board, files in
746	the circuit court of the county in which the property is
747	located, a proceeding for a declaratory judgment or other
748	appropriate proceeding.
749	(3)  Each application shall contain a list of, and the
750	current value of, all outstanding liens on the applicant's
751	homestead.
752	(4)  For approved applications, the date of receipt by the
753	tax collector of the application for tax deferral shall be used
754	in calculating taxes due and payable net of discounts for early
755	payment as provided for by s. 197.162.
756	(5)  If such proof has not been furnished with a prior
757	application, each applicant shall furnish proof of fire and
758	extended coverage insurance in an amount which is in excess of
759	the sum of all outstanding liens and deferred taxes and interest
760	with a loss payable clause to the county tax collector.
761	(6)  The tax collector shall notify the property appraiser
762	in writing of those parcels for which taxes have been deferred.
763	(7)  The property appraiser shall promptly notify the tax
764	collector of denials of homestead application and changes in
765	ownership of properties that have been granted a tax deferral.
766	Section 14.  Section 197.243, Florida Statutes, is amended
767	to read:
768	197.243  Definitions relating to homestead property tax
769	deferral Act.-
770	(1)  "Household" means a person or group of persons living
771	together in a room or group of rooms as a housing unit, but the
772	term does not include persons boarding in or renting a portion
773	of the dwelling.
774	(2)  "Income" means the "adjusted gross income," as defined
775	in s. 62 of the United States Internal Revenue Code, of all
776	members of a household.
777	Section 15.  Section 197.252, Florida Statutes, is amended
778	to read:
779	197.252  Homestead tax deferral.-
780	(1)  Any person who is entitled to claim homestead tax
781	exemption under the provisions of s. 196.031(1) may apply elect
782	to defer payment of a portion of the combined total of the ad
783	valorem taxes, and any non-ad valorem assessments, and interest
784	accumulated on a tax certificate which would be covered by a tax
785	certificate sold under this chapter levied on that person's
786	homestead by filing an annual application for tax deferral with
787	the county tax collector on or before January 31 following the
788	year in which the taxes and non-ad valorem assessments are
789	assessed. Any applicant who is entitled to receive the homestead
790	tax exemption but has waived it for any reason shall furnish,
791	with the application for tax deferral, a certificate of
792	eligibility to receive the exemption. Such certificate shall be
793	prepared by the county property appraiser upon request of the
794	taxpayer. It shall be the burden of each applicant to
795	affirmatively demonstrate compliance with the requirements of
796	this section.
797	(2)(a)  Approval of an application for homestead tax
798	deferral shall defer that portion of the combined total of ad
799	valorem taxes and any non-ad valorem assessments:
800	1.  Which would be covered by a tax certificate sold under
801	this chapter otherwise due and payable on the applicant's
802	homestead pursuant to s. 197.333 which exceeds 5 percent of the
803	applicant's household household's income for the prior calendar
804	year if the applicant is younger than 65 years old;
805	2.  Which exceeds 3 percent of the applicant's household
806	income for the prior calendar year if the applicant is 65 years
807	old or older; or
808	3.  In its entirety if the applicant's household income:
809	a.  For the previous calendar year is less than $10,000; or
810	b.  Is less than the designated amount for the additional
811	homestead exemption under s. 196.075 and the applicant is 65
812	years old or older. If any such applicant's household income for
813	the prior calendar year is less than $10,000, approval of such
814	application shall defer such ad valorem taxes plus non-ad
815	valorem assessments in their entirety.
816	(b)  If the applicant is 65 years of age or older, approval
817	of the application shall defer that portion of the ad valorem
818	taxes plus non-ad valorem assessments which exceeds 3 percent of
819	the applicant's household income for the prior calendar year. If
820	any applicant's household income for the prior calendar year is
821	less than $10,000, or is less than the amount of the household
822	income designated for the additional homestead exemption
823	pursuant to s. 196.075, and the applicant is 65 years of age or
824	older, approval of the application shall defer the ad valorem
825	taxes plus non-ad valorem assessments in their entirety.
826	(b)(c)  The household income of an applicant who applies
827	for a tax deferral before the end of the calendar year in which
828	the taxes and non-ad valorem assessments are assessed shall be
829	for the current year, adjusted to reflect estimated income for
830	the full calendar year period. The estimate of a full year's
831	household income shall be made by multiplying the household
832	income received to the date of application by a fraction, the
833	numerator being 365 and the denominator being the number of days
834	expired in the calendar year to the date of application.
835	(3)  The property appraiser shall promptly notify the tax
836	collector if there is a change in ownership or the homestead
837	exemption has been denied on property that has been granted a
838	tax deferral. No tax deferral shall be granted:
839	(a)  If the total amount of deferred taxes, non-ad valorem
840	assessments, and interest plus the total amount of all other
841	unsatisfied liens on the homestead exceeds 85 percent of the
842	assessed value of the homestead, or
843	(b)  If the primary mortgage financing on the homestead is
844	for an amount which exceeds 70 percent of the assessed value of
845	the homestead.
846	(4)  The amount of taxes, non-ad valorem assessments, and
847	interest deferred under this act shall accrue interest at a rate
848	equal to the semiannually compounded rate of one-half of 1
849	percent plus the average yield to maturity of the long-term
850	fixed-income portion of the Florida Retirement System
851	investments as of the end of the quarter preceding the date of
852	the sale of the deferred payment tax certificates; however, the
853	interest rate may not exceed 7 percent.
854	(5)  The taxes, non-ad valorem assessments, and interest
855	deferred pursuant to this act shall constitute a prior lien and
856	shall attach as of the date and in the same manner and be
857	collected as other liens for taxes, as provided for under this
858	chapter, but such deferred taxes, non-ad valorem assessments,
859	and interest shall only be due, payable, and delinquent as
860	provided in this act.
861	Section 16.  Section 197.303, Florida Statutes, is
862	transferred, renumbered as section 197.2524, Florida Statutes,
863	and amended to read:
864	197.2524 197.303  Ad valorem Tax deferral for recreational
865	and commercial working waterfront properties and affordable
866	rental housing property.-
867	(1)  This section applies to: The board of county
868	commissioners of any county or the governing authority of any
869	municipality may adopt an ordinance to allow for ad valorem tax
870	deferrals for
871	(a)  Recreational and commercial working waterfront
872	properties if the owners are engaging in the operation,
873	rehabilitation, or renovation of such properties in accordance
874	with guidelines established in this section.
875	(b)  Affordable rental housing, if the owners are engaging
876	in the operation, rehabilitation, or renovation of such
877	properties in accordance with the guidelines provided in part VI
878	of chapter 420.
879	(2)  The board of county commissioners of any county or the
880	governing authority of a the municipality may adopt an by
881	ordinance to may authorize the deferral of ad valorem taxes
882	taxation and non-ad valorem assessments for recreational and
883	commercial working waterfront properties described in subsection
884	(1).
885	(3)  The ordinance shall designate the percentage or amount
886	of the deferral and the type and location of the working
887	waterfront property and, including the type of public lodging
888	establishments, for which deferrals may be granted, which may
889	include any property meeting the provisions of s. 342.07(2),
890	which property may require the property be further required to
891	be located within a particular geographic area or areas of the
892	county or municipality. For property defined in s. 342.07(2) as
893	"recreational and commercial working waterfront," the ordinance
894	may specify the type of public lodging establishments that
895	qualify.
896	(4)  The ordinance must specify that such deferrals apply
897	only to taxes or assessments levied by the unit of government
898	granting the deferral. However, a deferral may not be granted
899	for the deferrals do not apply, however, to taxes or non-ad
900	valorem assessments defined in s. 197.3632(1)(d) levied for the
901	payment of bonds or for to taxes authorized by a vote of the
902	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
903	Constitution.
904	(5)  The ordinance must specify that any deferral granted
905	remains in effect regardless of any change in the authority of
906	the county or municipality to grant the deferral. In order to
907	retain the deferral, however, the use and ownership of the
908	property as a working waterfront must remain as it was when the
909	deferral was granted for be maintained over the period in for
910	which the deferral remains is granted.
911	(6)(a)  If an application for deferral is granted on
912	property that is located in a community redevelopment area, the
913	amount of taxes eligible for deferral is limited shall be
914	reduced, as provided for in paragraph (b), if:
915	1.  The community redevelopment agency has previously
916	issued instruments of indebtedness that are secured by increment
917	revenues on deposit in the community redevelopment trust fund;
918	and
919	2.  Those instruments of indebtedness are associated with
920	the real property applying for the deferral.
921	(b)  If the provisions of paragraph (a) applies apply, the
922	tax deferral applies only shall not apply to the an amount of
923	taxes in excess of equal to the amount that must be deposited
924	into the community redevelopment trust fund by the entity
925	granting the deferral based upon the taxable value of the
926	property upon which the deferral is being granted. Once all
927	instruments of indebtedness that existed at the time the
928	deferral was originally granted are no longer outstanding or
929	have otherwise been defeased, the provisions of this paragraph
930	shall no longer applies apply.
931	(c)  If a portion of the taxes on a property were not
932	eligible for deferral under because of the provisions of
933	paragraph (b), the community redevelopment agency shall notify
934	the property owner and the tax collector 1 year before the debt
935	instruments that prevented the said taxes from being deferred
936	are no longer outstanding or otherwise defeased.
937	(d)  The tax collector shall notify a community
938	redevelopment agency of any tax deferral that has been granted
939	on property located within the community redevelopment area of
940	that agency.
941	(e)  Issuance of a debt obligation after the date a
942	deferral has been granted does shall not reduce the amount of
943	taxes eligible for deferral.
944	Section 17.  Section 197.3071, Florida Statutes, is
945	transferred, renumbered as section 197.2526, Florida Statutes,
946	and amended to read:
947	197.2526 197.3071  Eligibility for tax deferral for
948	affordable rental housing property.-The tax deferral authorized
949	by s. 197.2524 applies this section is applicable only on a pro
950	rata basis to the ad valorem taxes levied on residential units
951	within a property which meet the following conditions:
952	(1)  Units for which the monthly rent along with taxes,
953	insurance, and utilities does not exceed 30 percent of the
954	median adjusted gross annual income as defined in s. 420.0004
955	for the households described in subsection (2).
956	(2)  Units that are occupied by extremely-low-income
957	persons, very-low-income persons, low-income persons, or
958	moderate-income persons as these terms are defined in s.
959	420.0004.
960	Section 18.  Section 197.254, Florida Statutes, is amended
961	to read:
962	197.254  Annual notification to taxpayer.-
963	(1)  The tax collector shall notify the taxpayer of each
964	parcel appearing on the real property assessment roll of the
965	right to defer payment of taxes and non-ad valorem assessments
966	and interest on homestead property pursuant to s. 197.252.
967	pursuant to ss. 197.242-197.312. Such notice shall be printed on
968	the back of envelopes used for mailing the notice of taxes
969	provided for by s. 197.322(3). Such notice of the right to defer
970	payment of taxes and non-ad valorem assessments shall read:
971
972	NOTICE TO TAXPAYERS ENTITLED
973	TO HOMESTEAD EXEMPTION
974
975	"If your income is low enough to meet certain conditions,
976	you may qualify for a deferred tax payment plan on homestead
977	property. An application to determine eligibility is available
978	in the county tax collector's office."
979	(2)  On or before November 1 of each year, the tax
980	collector shall notify each taxpayer to whom a tax deferral has
981	been previously granted of the accumulated sum of deferred
982	taxes, non-ad valorem assessments, and interest outstanding.
983	Section 19.  Section 197.262, Florida Statutes, is amended
984	to read:
985	197.262  Deferred payment tax certificates.-
986	(1)  The tax collector shall notify each local governing
987	body of the amount of taxes and non-ad valorem assessments
988	deferred which would otherwise have been collected for such
989	governing body. The county shall then, At a the time of the tax
990	certificate sale held pursuant to s. 197.432, the tax collector
991	shall strike to the county each certificate on property for
992	which taxes have been deferred off to the county. Certificates
993	issued pursuant to this section are exempt from the public sale
994	of tax certificates held pursuant to s. 197.432 or s. 197.4725.
995	(2)  The certificates so held by the county shall bear
996	interest at a rate equal to the semiannually compounded rate of
997	0.5 percent plus the average yield to maturity of the long-term
998	fixed-income portion of the Florida Retirement System
999	investments as of the end of the quarter preceding the date of
1000	the sale of the deferred payment tax certificates.; However, the
1001	interest rate may not exceed 7 9.5 percent.
1002	Section 20.  Section 197.263, Florida Statutes, is amended
1003	to read:
1004	197.263  Change in ownership or use of property.-
1005	(1)  If In the event that there is a change in use or
1006	ownership of tax-deferred property such that the owner is no
1007	longer eligible for the tax deferral granted entitled to claim
1008	homestead exemption for such property pursuant to s. 196.031(1),
1009	or the owner such person fails to maintain the required fire and
1010	extended insurance coverage, the total amount of deferred taxes
1011	and interest for all previous years is shall be due and payable
1012	November 1 of the year in which the change in use occurs or on
1013	the date failure to maintain insurance occurs. Payment is and
1014	shall be delinquent on April 1 of the year following the year in
1015	which the change in use or failure to maintain insurance occurs.
1016	However, if the change in ownership is to a surviving spouse and
1017	the spouse is eligible to maintain the tax deferral on such
1018	property, the surviving spouse may continue the deferment of
1019	previously deferred taxes and interest pursuant to this chapter.
1020	(2)  In the event that there is a change in ownership of
1021	tax-deferred property, the total amount of deferred taxes and
1022	interest for all previous years shall be due and payable on the
1023	date the change in ownership takes place and shall be delinquent
1024	on April 1 following said date. When, however, the change in
1025	ownership is to a surviving spouse and such spouse is eligible
1026	to claim homestead exemption on such property pursuant to s.
1027	196.031(1), such surviving spouse may continue the deferment of
1028	previously deferred taxes and interest pursuant to the
1029	provisions of this act.
1030	(2)(3)  Whenever the property appraiser discovers that
1031	there has been a change in the ownership or use of property that
1032	which has been granted a tax deferral, the property appraiser
1033	shall notify the tax collector in writing of the date such
1034	change occurs, and the tax collector shall collect any taxes,
1035	assessments, and interest due or delinquent.
1036	(3)(4)  During any year in which the total amount of
1037	deferred taxes, interest, assessments, and all other unsatisfied
1038	liens on the homestead exceeds 85 percent of the just assessed
1039	value of the homestead, the tax collector shall immediately
1040	notify the owner of the property on which taxes and interest
1041	have been deferred that the portion of taxes, and interest, and
1042	assessments which exceeds 85 percent of the just assessed value
1043	of the homestead is shall be due and payable within 30 days
1044	after of receipt of the notice is sent. Failure to pay the
1045	amount due causes shall cause the total amount of deferred
1046	taxes, and interest, and assessments to become delinquent.
1047	(4)(5)  Each year, upon notification, each owner of
1048	property on which taxes, and interest, and assessments have been
1049	deferred shall submit to the tax collector a list of, and the
1050	current value of, all outstanding liens on the owner's
1051	homestead. Failure to respond to this notification within 30
1052	days causes shall cause the total amount of deferred taxes, and
1053	interest, and assessments to become payable within 30 days.
1054	(5)(6)  If In the event deferred taxes, interest, and
1055	assessments become delinquent under this chapter, then on or
1056	before June 1 following the date the taxes become delinquent,
1057	the tax collector shall sell a tax certificate for the
1058	delinquent taxes, and interest, and assessments in the manner
1059	provided by s. 197.432.
1060	Section 21.  Section 197.272, Florida Statutes, is amended
1061	to read:
1062	197.272  Prepayment of deferred taxes.-
1063	(1)  All or part of the deferred taxes and accrued interest
1064	may at any time be paid to the tax collector. by:
1065	(a)  The owner of the property or the spouse of the owner.
1066	(b)  The next of kin of the owner, heir of the owner, child
1067	of the owner, or any person having or claiming a legal or
1068	equitable interest in the property, provided no objection is
1069	made by the owner within 30 days after the tax collector
1070	notifies the owner of the fact that such payment has been
1071	tendered.
1072	(2)  Any partial payment that is less than the total amount
1073	due must be equal to the amount of the deferred taxes, interest,
1074	and assessments, and the payment must be for 1 or more full
1075	years made pursuant to this section shall be applied first to
1076	accrued interest.
1077	Section 22.  Section 197.282, Florida Statutes, is amended
1078	to read:
1079	197.282  Distribution of payments.-When any deferred taxes,
1080	assessments, or interest is collected, the tax collector shall
1081	maintain a record of the payment, setting forth a description of
1082	the property and the amount of taxes or interest collected for
1083	such property. The tax collector shall distribute payments
1084	received in accordance with the procedures for distribution of
1085	ad valorem taxes, non-ad valorem assessments, or redemption
1086	moneys as prescribed in this chapter.
1087	Section 23.  Section 197.292, Florida Statutes, is amended
1088	to read:
1089	197.292  Construction.-Nothing in This chapter does not:
1090	act shall be construed to prevent
1091	(1)  Prohibit the collection of personal property taxes
1092	that which become a lien against tax-deferred property;,
1093	(2)  Defer payment of special assessments to benefited
1094	property other than those specifically allowed to be deferred;,
1095	or
1096	(3)  Affect any provision of any mortgage or other
1097	instrument relating to property requiring a person to pay ad
1098	valorem taxes or non-ad valorem assessments.
1099	Section 24.  Section 197.301, Florida Statutes, is amended
1100	to read:
1101	197.301  Penalties.-
1102	(1)  The following penalties shall be imposed on any person
1103	who willfully files incorrect information for a tax deferral
1104	required under s. 197.252 or s. 197.263 which is incorrect:
1105	(a)  The Such person shall pay the total amount of deferred
1106	taxes and non-ad valorem assessments subject to collection
1107	pursuant to the uniform method of collection set forth in s.
1108	197.3632, and interest deferred, which amount shall immediately
1109	become due.;
1110	(b)  The Such person shall be disqualified from filing a
1111	homestead tax deferral application for the next 3 years.; and
1112	(c)  The Such person shall pay a penalty of 25 percent of
1113	the total amount of deferred taxes, non-ad valorem assessments
1114	subject to collection pursuant to the uniform method of
1115	collection set forth in s. 197.3632, and interest deferred.
1116	(2)  Any person against whom the penalties prescribed in
1117	this section have been imposed may appeal the penalties imposed
1118	to the value adjustment board within 30 days after the said
1119	penalties are imposed.
1120	Section 25.  Section 197.312, Florida Statutes, is amended
1121	to read:
1122	197.312  Payment by mortgagee.-If any mortgagee elects
1123	shall elect to pay the taxes when an applicant qualifies for tax
1124	deferral, then such election does shall not give the mortgagee
1125	the right to foreclose.
1126	Section 26.  Section 197.322, Florida Statutes, is amended
1127	to read:
1128	197.322  Delivery of ad valorem tax and non-ad valorem
1129	assessment rolls; notice of taxes; publication and mail.-
1130	(1)  The property appraiser shall deliver to the tax
1131	collector the certified assessment roll along with his or her
1132	warrant and recapitulation sheet.
1133	(2)  The tax collector shall on November 1, or as soon as
1134	the assessment roll is open for collection, publish a notice in
1135	a local newspaper that the tax roll is open for collection.
1136	(3)  Within 20 working days after receipt of the certified
1137	ad valorem tax roll and the non-ad valorem assessment rolls, the
1138	tax collector shall send mail to each taxpayer appearing on such
1139	said rolls, whose post office address is known to him or her, a
1140	tax notice stating the amount of current taxes due, from the
1141	taxpayer and, if applicable, the fact that back taxes remain
1142	unpaid and advising the taxpayer of the discounts allowed for
1143	early payment, and that delinquent taxes are outstanding, if
1144	applicable. Pursuant to s. 197.3632, the form of the notice of
1145	non-ad valorem assessments and notice of ad valorem taxes shall
1146	be in the form specified as provided in s. 197.3635 and no other
1147	form shall be used, notwithstanding the provisions of s.
1148	195.022. The tax collector may send such notice electronically
1149	or by postal mail. Electronic transmission may be used only with
1150	the express consent of the property owner. Electronic
1151	transmission of tax notices may be sent earlier but may not be
1152	sent later than the postal mailing of the notices. If the notice
1153	of taxes is sent electronically and is returned as
1154	undeliverable, a second notice must be sent. However, the
1155	original electronic transmission used with the consent of the
1156	property owner is the official mailing for purpose of this
1157	section. A discount period may not be extended due to a tax bill
1158	being returned as undeliverable electronically or by postal
1159	mail. The postage for mailing or the cost of electronic
1160	transmission shall be paid out of the general fund of each local
1161	governing board, upon statement of the amount thereof by the tax
1162	collector.
1163	Section 27.  Section 197.332, Florida Statutes, is amended
1164	to read:
1165	197.332  Duties of tax collectors; branch offices.-
1166	(1)  The tax collector has the authority and obligation to
1167	collect all taxes as shown on the tax roll by the date of
1168	delinquency or to collect delinquent taxes, interest, and costs,
1169	by sale of tax certificates on real property and by seizure and
1170	sale of personal property. In exercising their powers to
1171	contract, the tax collector may perform such duties by use of
1172	contracted services or products or by electronic means. The use
1173	of contracted services, products, or vendors does not diminish
1174	the responsibility or liability of the tax collector to perform
1175	such duties pursuant to law. The tax collector may shall be
1176	allowed to collect the cost of contracted services and
1177	reasonable attorney's fees and court costs in actions on
1178	proceedings to recover delinquent taxes, interest, and costs.
1179	(2)  A county tax collector may establish one or more
1180	branch offices by acquiring title to real property or by lease
1181	agreement. The tax collector may hire staff and equip such
1182	branch offices to conduct state business, or, if authorized to
1183	do so by resolution of the county governing body, conduct county
1184	business pursuant to s. 1(k), Art. VIII of the State
1185	Constitution. The department shall rely on the tax collector's
1186	determination that a branch office is necessary and shall base
1187	its approval of the tax collector's budget in accordance with
1188	the procedures of s. 195.087(2).
1189	Section 28.  Section 197.343, Florida Statutes, is amended
1190	to read:
1191	197.343  Tax notices; additional notice required.-
1192	(1)  An additional tax notice shall be sent, electronically
1193	or by postal mail, mailed by April 30 to each taxpayer whose
1194	payment has not been received. Electronic transmission of the
1195	additional tax notice may be used only with the express consent
1196	of the property owner. If the electronic transmission is
1197	returned as undeliverable, a second notice must be sent.
1198	However, the original electronic transmission used with the
1199	consent of the property owner is the official notice for the
1200	purposes of this subsection. The notice shall include a
1201	description of the property and a statement that if the taxes
1202	are not paid:
1203	(a)  For real property, a tax certificate may be sold; and
1204	(b)  For tangible personal property, the property may be
1205	sold the following statement: If the taxes for ...(year)... on
1206	your property are not paid in full, a tax certificate will be
1207	sold for the delinquent taxes, and your property may be sold at
1208	a future date. Contact the tax collector's office at once.
1209	(2)  A duplicate of the additional tax notice required by
1210	subsection (1) shall be mailed to a condominium unit owner's
1211	condominium association or to a mobile home owner's homeowners'
1212	association as defined in s. 723.075 if the association has
1213	filed with the tax collector a written request and included a
1214	description of the land. The tax collector is authorized to
1215	charge a reasonable fee for the cost of this service.
1216	(2)(3)  When the taxes under s. 193.481 on subsurface
1217	rights have become delinquent and a tax certificate is to be
1218	sold under this chapter, a notice of the delinquency shall be
1219	sent given by first-class mail to the owner of the fee to which
1220	these subsurface rights are attached. The additional notice may
1221	be transmitted electronically only with the express consent of
1222	the fee owner. If the electronic transmission is returned as
1223	undeliverable, a second notice must be sent. However, the
1224	original electronic transmission used with the consent of the
1225	property owner is the official notice for the purposes of this
1226	subsection. On the day of the tax sale, the fee owner shall have
1227	the right to purchase the tax certificate at the maximum rate of
1228	interest provided by law before bids are accepted for the sale
1229	of such certificate.
1230	(3)(4)  The tax collector shall send mail such additional
1231	notices as he or she considers proper and necessary or as may be
1232	required by reasonable rules of the department. An additional
1233	notice may be transmitted electronically only with the express
1234	consent of the property owner. If the notice of taxes is sent
1235	electronically and is returned as undeliverable, a second notice
1236	shall be sent. However, an original electronic transmission used
1237	with the consent of the property owner is the official mailing
1238	for purpose of this section.
1239	Section 29.  Subsections (1) and (2) of section 197.344,
1240	Florida Statutes, are amended to read:
1241	197.344  Lienholders; receipt of notices and delinquent
1242	taxes.-
1243	(1)  When requested in writing, a tax notice shall be sent
1244	mailed according to the following procedures:
1245	(a)  Upon request by any taxpayer who is aged 60 years old
1246	or older over, the tax collector shall send mail the tax notice
1247	to a third party designated by the taxpayer. A duplicate copy of
1248	the notice shall be sent mailed to the taxpayer.
1249	(b)  Upon request by a mortgagee stating that the mortgagee
1250	is the trustee of an escrow account for ad valorem taxes due on
1251	the property, the tax notice shall be sent mailed to such
1252	trustee. When the original tax notice is sent mailed to such
1253	trustee, the tax collector shall send mail a duplicate notice to
1254	the owner of the property with the additional statement that the
1255	original has been sent to the trustee.
1256	(c)  Upon request by a vendee of an unrecorded or recorded
1257	contract for deed, the tax collector shall send mail a duplicate
1258	notice to such vendee.
1259
1260	The tax collector may establish cutoff dates, periods for
1261	updating the list, and any other reasonable requirements to
1262	ensure that the tax notices are sent mailed to the proper party
1263	on time. Notices shall be sent electronically or by postal mail.
1264	However, electronic transmission may be used only with the
1265	express consent of the person making the request. If the
1266	electronic transmission is returned as undeliverable, a second
1267	notice must be sent. However, the original electronic
1268	transmission used with the consent of the requester is the
1269	official notice for the purpose of this subsection.
1270	(2)  On or before May 1 of each year, the holder or
1271	mortgagee of an unsatisfied mortgage, lienholder, or vendee
1272	under a contract for deed, upon filing with the tax collector a
1273	description of property land so encumbered and paying a service
1274	charge of $2, may request and receive information concerning any
1275	delinquent taxes appearing on the current tax roll and
1276	certificates issued on the described property land. Upon receipt
1277	of such request, the tax collector shall furnish the following
1278	information within 60 days following the tax certificate sale:
1279	(a)  The description of property on which certificates were
1280	sold.
1281	(b)  The number of each certificate issued and to whom.
1282	(c)  The face amount of each certificate.
1283	(d)  The cost for redemption of each certificate.
1284	Section 30.  Section 197.3635, Florida Statutes, is amended
1285	to read:
1286	197.3635  Combined notice of ad valorem taxes and non-ad
1287	valorem assessments; requirements.-A form for the combined
1288	notice of ad valorem taxes and non-ad valorem assessments shall
1289	be produced and paid for by the tax collector. The form shall
1290	meet the requirements of this section and department rules and
1291	is shall be subject to approval by the department. By rule, the
1292	department shall provide a format for the form of such combined
1293	notice. The form shall meet the following requirements:
1294	(1)  It shall Contain the title "Notice of Ad Valorem Taxes
1295	and Non-ad Valorem Assessments." The form It shall also contain
1296	a receipt part that can be returned along with the payment to
1297	the tax collector.
1298	(2)  It shall provide a clear partition between ad valorem
1299	taxes and non-ad valorem assessments. Such partition shall be a
1300	bold horizontal line approximately 1/8 inch thick.
1301	(2)(3)  Within the ad valorem part, it shall Contain the
1302	heading "Ad Valorem Taxes." within the ad valorem part and
1303	Within the non-ad valorem assessment part, it shall contain the
1304	heading "Non-ad Valorem Assessments." within the non-ad valorem
1305	assessment part.
1306	(3)(4)  It shall Contain the county name, the assessment
1307	year, the mailing address of the tax collector, the mailing
1308	address of one property owner, the legal description of the
1309	property to at least 25 characters, and the unique parcel or tax
1310	identification number of the property.
1311	(4)(5)  It shall Provide for the labeled disclosure of the
1312	total amount of combined levies and the total discounted amount
1313	due each month when paid in advance.
1314	(5)(6)  It shall Provide a field or portion on the front of
1315	the notice for official use for data to reflect codes useful to
1316	the tax collector.
1317	(6)(7)  Provide for the combined notice to shall be set in
1318	type that which is 8 points or larger.
1319	(7)(8)  The ad valorem part shall Contain within the ad
1320	valorem part the following:
1321	(a)  A schedule of the assessed value, exempted value, and
1322	taxable value of the property.
1323	(b)  Subheadings for columns listing taxing authorities,
1324	corresponding millage rates expressed in dollars and cents per
1325	$1,000 of taxable value, and the associated tax.
1326	(c)  A listing of taxing authorities listed in the same
1327	sequence and manner as listed on the notice required by s.
1328	200.069(4)(a), with the exception that independent special
1329	districts, municipal service taxing districts, and voted debt
1330	service millages for each taxing authority shall be listed
1331	separately. If a county has too many municipal service taxing
1332	units to list separately, it shall combine them to disclose the
1333	total number of such units and the amount of taxes levied.
1334	(8)(9)  Contain within the non-ad valorem assessment part,
1335	it shall contain the following:
1336	(a)  Subheadings for columns listing the levying
1337	authorities, corresponding assessment rates expressed in dollars
1338	and cents per unit of assessment, and the associated assessment
1339	amount.
1340	(b)  The purpose of the assessment, if the purpose is not
1341	clearly indicated by the name of the levying authority.
1342	(c)  A listing of the levying authorities in the same order
1343	as in the ad valorem part to the extent practicable. If a county
1344	has too many municipal service benefit units to list separately,
1345	it shall combine them by function.
1346	(9)(10)  It shall Provide instructions and useful
1347	information to the taxpayer. Such information and instructions
1348	shall be nontechnical to minimize confusion. The information and
1349	instructions required by this section shall be provided by
1350	department rule and shall include:
1351	(a)  Procedures to be followed when the property has been
1352	sold or conveyed.
1353	(b)  Instruction as to mailing the remittance and receipt
1354	along with a brief disclosure of the availability of discounts.
1355	(c)  Notification about delinquency and interest for
1356	delinquent payment.
1357	(d)  Notification that failure to pay the amounts due will
1358	result in a tax certificate being issued against the property.
1359	(e)  A brief statement outlining the responsibility of the
1360	tax collector, the property appraiser, and the taxing
1361	authorities. This statement shall be accompanied by directions
1362	as to which office to contact for particular questions or
1363	problems.
1364	Section 31.  Subsections (2) and (4) of section 197.373,
1365	Florida Statutes, are amended to read:
1366	197.373  Payment of portion of taxes.-
1367	(2)  The request must be made at least 45 15 days before
1368	prior to the tax certificate sale.
1369	(4)  This section does not apply to assessments and
1370	collections relating to fee timeshare real property made
1371	pursuant to the provisions of s. 192.037.
1372	Section 32.  Subsections (1) and (3) of section 197.402,
1373	Florida Statutes, are amended to read:
1374	197.402  Advertisement of real or personal property with
1375	delinquent taxes.-
1376	(1)  If Whenever legal advertisements are required, the
1377	board of county commissioners shall select the newspaper as
1378	provided in chapter 50. The office of the tax collector shall
1379	pay all newspaper charges, and the proportionate cost of the
1380	advertisements shall be added to the delinquent taxes when they
1381	are collected.
1382	(3)  Except as provided in s. 197.432(4), on or before June
1383	1 or the 60th day after the date of delinquency, whichever is
1384	later, the tax collector shall advertise once each week for 3
1385	weeks and shall sell tax certificates on all real property
1386	having with delinquent taxes. If the deadline falls on a
1387	Saturday, Sunday, or legal holiday, it is extended to the next
1388	working day. The tax collector shall make a list of such
1389	properties in the same order in which the property was lands
1390	were assessed, specifying the amount due on each parcel,
1391	including interest at the rate of 18 percent per year from the
1392	date of delinquency to the date of sale; the cost of
1393	advertising; and the expense of sale. For sales that commence on
1394	or after June 1, all certificates shall be issued effective as
1395	of the date of the first day of the sale and the interest to be
1396	paid to the certificateholder shall include the month of June.
1397	Section 33.  Section 197.403, Florida Statutes, is amended
1398	to read:
1399	197.403  Publisher to furnish copy of advertisement to tax
1400	collector; Proof of publication; fees.-The newspaper publishing
1401	the notice of a tax sale shall furnish transmit by mail a copy
1402	of the paper containing each notice to the tax collector within
1403	10 days after the last required publication. When the
1404	publication of the tax sale notice is completed as provided by
1405	law, the publisher shall make an affidavit, in the form
1406	prescribed by the department, which shall be delivered to the
1407	tax collector and annexed to the report of certificates sold for
1408	taxes as provided by s. 197.432(9) s. 197.432(8).
1409	Section 34.  Subsections (5) and (10) of section 197.413,
1410	Florida Statutes, are amended to read:
1411	197.413  Delinquent personal property taxes; warrants;
1412	court order for levy and seizure of personal property; seizure;
1413	fees of tax collectors.-
1414	(5)  Upon the filing of the such petition, the clerk of the
1415	court shall notify each delinquent taxpayer listed in the
1416	petition that a petition has been filed and that, upon
1417	ratification and confirmation of the petition, the tax collector
1418	may will be authorized to issue warrants and levy upon, seize,
1419	and sell so much of the personal property as to satisfy the
1420	delinquent taxes, plus costs, interest, attorney's fees, and
1421	other charges. The Such notice shall be given by certified mail,
1422	return receipt requested. If the clerk of court and the tax
1423	collector agree, the tax collector may provide the notice.
1424	(10)  The tax collector is entitled to a fee of $10 $2 from
1425	each delinquent taxpayer at the time delinquent taxes are
1426	collected. The tax collector is entitled to receive an
1427	additional $8 for each warrant issued.
1428	Section 35.  Section 197.414, Florida Statutes, is amended
1429	to read:
1430	197.414  Tax collector to keep Record of warrants and
1431	levies on tangible personal property.-The tax collector shall
1432	keep a record of all warrants and levies made under this chapter
1433	and shall note on such record the date of payment, the amount of
1434	money, if any, received, and the disposition thereof made by him
1435	or her. Such record shall be known as "the tangible personal
1436	property tax warrant register." and the form thereof shall be
1437	prescribed by the Department of Revenue. The warrant register
1438	may be maintained in paper or electronic form.
1439	Section 36.  Section 197.4155, Florida Statutes, is amended
1440	to read:
1441	197.4155  Delinquent personal property taxes; installment
1442	payment program.-
1443	(1)  A county tax collector may implement a an installment
1444	payment program for the payment of delinquent personal property
1445	taxes. If implemented, the program must be available, upon
1446	application to the tax collector, to each delinquent personal
1447	property taxpayer whose delinquent personal property taxes
1448	exceed $1,000. The tax collector shall require each taxpayer who
1449	requests to participate in the program to submit an application
1450	on a form prescribed by the tax collector which, at a minimum,
1451	must include the name, address, a description of the property
1452	subject to personal property taxes, and the amount of the
1453	personal property taxes owed by the taxpayer.
1454	(2)  Within 10 days after a taxpayer who owes delinquent
1455	personal property taxes submits the required application, the
1456	tax collector may shall prescribe a an installment payment plan
1457	for the full payment of the taxpayer's delinquent personal
1458	property taxes, including any delinquency charges, interest, and
1459	costs allowed by this chapter. The plan must be in writing and
1460	must be delivered to the taxpayer after it is prescribed. When
1461	At the time the plan is developed, the tax collector may
1462	consider a taxpayer's current and anticipated future ability to
1463	pay over the time period of a potential installment payment
1464	plan. The plan must provide that if the taxpayer does not follow
1465	the payment terms or fails to timely file returns or pay current
1466	obligations after the date of the payment plan, the taxpayer is
1467	will be considered delinquent under the terms of the plan, and
1468	any unpaid balance of tax, penalty, or interest scheduled in the
1469	payment plan will be due and payable immediately. The plan must
1470	also provide that unpaid tax amounts bear interest as provided
1471	by law. In prescribing a such an installment payment plan, the
1472	tax collector may exercise flexibility as to the dates, amounts,
1473	and number of payments required to collect all delinquent
1474	personal property taxes owed by the taxpayer, except that the
1475	plan must provide for the full satisfaction of all amounts owed
1476	by the taxpayer within by no later than 3 years after the due
1477	date of the first payment under the plan.
1478	(3)  If a tax warrant is issued under s. 197.413 against a
1479	delinquent taxpayer who is participating in an installment
1480	payment plan under this section, the tax warrant is
1481	unenforceable as long as the taxpayer is neither delinquent
1482	under the terms of the installment payment plan nor attempting
1483	to remove or dispose of the personal property that is subject to
1484	the tax warrant.
1485	(4)  If the amounts due under the installment payment plan
1486	are not paid in full in accordance with the terms of the plan,
1487	the tax collector may use all enforcement methods available
1488	under the law.
1489	Section 37.  Section 197.416, Florida Statutes, is amended
1490	to read:
1491	197.416  Continuing duty of the tax collector to collect
1492	delinquent tax warrants; limitation of actions.-It is shall be
1493	the duty of the tax collector issuing a tax warrant for the
1494	collection of delinquent tangible personal property taxes to
1495	continue from time to time his or her efforts to collect such
1496	taxes for a period of 7 years after from the date of the
1497	ratification issuance of the warrant. After the expiration of 7
1498	years, the warrant is will be barred by this statute of
1499	limitation, and no action may be maintained in any court. A tax
1500	collector or his or her successor is shall not be relieved of
1501	accountability for collection of any taxes assessed on tangible
1502	personal property until he or she has completely performed every
1503	duty devolving upon the tax collector as required by law.
1504	Section 38.  Subsection (1) of section 197.417, Florida
1505	Statutes, is amended to read:
1506	197.417  Sale of personal property after seizure.-
1507	(1)  When personal property is levied upon for delinquent
1508	taxes as provided for in s. 197.413, at least 7 15 days before
1509	the sale the tax collector shall give public notice by
1510	advertisement of the time and place of sale of the property to
1511	be sold. The notice shall be posted in at least two three public
1512	places in the county, one of which shall be at the courthouse,
1513	and the property shall be sold at public auction at the location
1514	noted in the advertisement. Notice posted on the Internet
1515	qualifies as one location. The property sold shall be present if
1516	practical. If the sale is conducted electronically, a
1517	description of the property and a photograph, when practical,
1518	shall be available. At any time before the sale the owner or
1519	claimant of the property may release the property by the payment
1520	of the taxes, plus delinquent charges, interest, and costs, for
1521	which the property was liable to be sold. In all cases,
1522	immediate payment for the property shall be required. In case
1523	such a sale is made, the tax collector is shall be entitled to
1524	the same fees and charges as are allowed sheriffs upon execution
1525	sales.
1526	Section 39.  Section 197.432, Florida Statutes, is amended
1527	to read:
1528	197.432  Sale of tax certificates for unpaid taxes.-
1529	(1)  On the day and approximately at the time designated in
1530	the notice of the sale, the tax collector shall commence the
1531	sale of tax certificates on the real property those lands on
1532	which taxes have not been paid. The tax collector, and he or she
1533	shall continue the sale from day to day until each certificate
1534	is sold to pay the taxes, interest, costs, and charges on the
1535	parcel described in the certificate. In case there are no
1536	bidders, the certificate shall be issued to the county. The tax
1537	collector shall offer all certificates on the property lands as
1538	they are listed on the tax roll assessed. The tax collector may
1539	conduct the sale of tax certificates for unpaid taxes pursuant
1540	to this section by electronic means, which may allow for proxy
1541	bidding. Such electronic means must comply with the procedures
1542	provided in this chapter. A tax collector who chooses to conduct
1543	such electronic sales may receive electronic deposits and
1544	payments related to the tax certificate sale.
1545	(2)  A lien created through the sale of a tax certificate
1546	may not be enforced in any manner except as prescribed in this
1547	chapter.
1548	(3)  If the Delinquent real property taxes on a real
1549	property and all interest, costs, and charges are paid before a
1550	tax certificate is awarded to a buyer or struck to the county,
1551	the tax collector may not issue the tax certificate of all
1552	governmental units due on a parcel of land in any one year shall
1553	be combined into one certificate. After a tax certificate is
1554	awarded to a buyer or struck to the county, the delinquent
1555	taxes, interest, costs, and charges are paid by the redemption
1556	of the tax certificate.
1557	(4)  A tax certificate representing less than $250 $100 in
1558	delinquent taxes on property that has been granted a homestead
1559	exemption for the year in which the delinquent taxes were
1560	assessed may not be sold at public auction or by electronic sale
1561	as provided in subsection (1) (16) but must shall be issued by
1562	the tax collector to the county at the maximum rate of interest
1563	allowed by this chapter. The provisions of s. 197.4725 or s.
1564	197.502(3) may shall not be invoked if as long as the homestead
1565	exemption is granted to the person who received the homestead
1566	exemption for the year in which the tax certificate was issued.
1567	However, if when all such tax certificates and accrued interest
1568	thereon represent an amount of $250 $100 or more, the provisions
1569	of s. 197.502(3) shall be used to determine whether the county
1570	must apply for a tax deed shall be invoked.
1571	(5)  A tax certificate that has not been sold on property
1572	for which a tax deed application is pending shall be struck to
1573	the county.
1574	(6)(5)  Each certificate shall be awarded struck off to the
1575	person who will pay the taxes, interest, costs, and charges and
1576	will demand the lowest rate of interest, not in excess of the
1577	maximum rate of interest allowed by this chapter. The tax
1578	collector shall accept bids in even increments and in fractional
1579	interest rate bids of one-quarter of 1 percent only. If multiple
1580	bidders offer the same lowest rate of interest, the tax
1581	collector shall determine the method of selecting the bidder to
1582	whom the certificate will be awarded. Acceptable methods include
1583	the bid received first or use of a random-number generator. If a
1584	certificate is not purchased there is no buyer, the certificate
1585	shall be struck issued to the county at the maximum rate of
1586	interest allowed by this chapter.
1587	(7)(6)  The tax collector may shall require immediate
1588	payment of a reasonable deposit from any person who wishes to
1589	bid for a tax certificate. A person who fails or refuses to pay
1590	any bid made by, or on behalf of, such person him or her is not
1591	entitled to bid or have any other bid accepted or enforced
1592	except as authorized by the tax collector until a new deposit of
1593	100 percent of the amount of estimated purchases has been paid
1594	to the tax collector. When tax certificates are ready for
1595	issuance, The tax collector shall provide written or electronic
1596	notice when certificates are notify each person to whom a
1597	certificate was struck off that the certificate is ready for
1598	issuance. and Payment must be made within 48 hours after from
1599	the transmission of the electronic notice by the tax collector
1600	or mailing of such notice or, at the tax collector's discretion,
1601	all or a portion of the deposit placed by the bidder may be the
1602	deposit shall be forfeited and the bid canceled. In any event,
1603	Payment must shall be made before the issuance delivery of the
1604	certificate by the tax collector. If the tax collector
1605	determines that payment has been requested in error, the tax
1606	collector shall issue a refund within 15 business days after
1607	such payment.
1608	(8)(7)  The form of the certificate shall be as prescribed
1609	by the department. Upon the cancellation of a any bid:, the tax
1610	collector shall resell that certificate the following day or as
1611	soon thereafter as possible, provided the certificate is sold
1612	within 10 days after cancellation of such bid.
1613	(a)  If the sale has not been adjourned, the tax collector
1614	shall reoffer the certificate for sale.
1615	(b)  If the sale has been adjourned, the tax collector
1616	shall reoffer the certificate at a subsequent sale. Before the
1617	subsequent sale, the parcels must be readvertised pursuant to s.
1618	197.402(3).
1619	(9)(8)  The tax collector shall maintain records make a
1620	list of all the certificates sold for taxes, showing the date of
1621	the sale, the number of each certificate, the name of the owner
1622	as returned, a description of the property land within the
1623	certificate, the name of the purchaser, the interest rate bid,
1624	and the amount for which sale was made. Such records may be
1625	maintained electronically and shall This list shall be cited
1626	known as the "list of tax certificates sold." The tax collector
1627	shall append to the list a certificate setting forth the fact
1628	that the sale was made in accordance with this chapter.
1629	(10)(9)  A certificate may not be sold on, and a nor is any
1630	lien is not created in, property owned by any governmental unit
1631	the property of which has become subject to taxation due to
1632	lease of the property to a nongovernmental lessee. The
1633	delinquent taxes shall be enforced and collected in the manner
1634	provided in s. 196.199(8). However, the ad valorem real property
1635	taxes levied on a leasehold that is taxed as real property under
1636	s. 196.199(2)(b), and for which no rental payments are due under
1637	the agreement that created the leasehold or for which payments
1638	required under the original leasehold agreement have been waived
1639	or prohibited by law before January 1, 1993, must be paid by the
1640	lessee. If the taxes are unpaid, the delinquent taxes become a
1641	lien on the leasehold and may be collected and enforced under
1642	this chapter.
1643	(11)(10)  Any tax certificates that issued pursuant to this
1644	section after January 1, 1977, which are void due to an error of
1645	the property appraiser, the tax collector, or the taxing or
1646	levying authority any other county official, or any municipal
1647	official and which are subsequently canceled, or which are
1648	corrected or amended, pursuant to this chapter or chapter 196,
1649	shall earn interest at the rate of 8 percent per year, simple
1650	interest, or the rate of interest bid at the tax certificate
1651	sale, whichever is less, calculated monthly from the date the
1652	certificate was purchased until the date the tax collector
1653	issues the refund is ordered. Refunds made on tax certificates
1654	that are corrected or void shall be processed pursuant to in
1655	accordance with the procedure set forth in s. 197.182, except
1656	that the 4-year time period provided for in s. 197.182(1)(e) s.
1657	197.182(1)(c) does not apply to or bar refunds resulting from
1658	correction or cancellation of certificates and release of tax
1659	deeds as authorized herein.
1660	(12)(11)  When tax certificates are advertised for sale,
1661	The tax collector is shall be entitled to a commission of 5
1662	percent on the amount of the delinquent taxes and interest when
1663	a tax certificate is sold actual sale is made. The commission
1664	must be included in the face value of the certificate. However,
1665	the tax collector is shall not be entitled to a any commission
1666	for a certificate that is struck the sale of certificates made
1667	to the county until the certificate is redeemed or purchased
1668	commission is paid upon the redemption or sale of the tax
1669	certificates. If When a tax deed is issued to the county, the
1670	tax collector may shall not receive his or her commission for
1671	the certificates until after the property is sold and conveyed
1672	by the county.
1673	(12)  All tax certificates issued to the county shall be
1674	held by the tax collector of the county where the lands covered
1675	by the certificates are located.
1676	(13)  Delinquent taxes on real property may be paid after
1677	the date of delinquency but prior to the sale of a tax
1678	certificate by paying all costs, advertising charges, and
1679	interest.
1680	(13)(14)  The holder of a tax certificate may not directly,
1681	through an agent, or otherwise initiate contact with the owner
1682	of property upon which he or she holds a tax certificate to
1683	encourage or demand payment until 2 years after have elapsed
1684	since April 1 of the year of issuance of the tax certificate.
1685	(14)(15)  Any holder of a tax certificate who, prior to the
1686	date 2 years after April 1 of the year of issuance of the tax
1687	certificate, initiates, or whose agent initiates, contact with
1688	the property owner upon which he or she holds a certificate
1689	encouraging or demanding payment may be barred by the tax
1690	collector from bidding at a tax certificate sale. Unfair or
1691	deceptive contact by the holder of a tax certificate to a
1692	property owner to obtain payment is an unfair and deceptive
1693	trade practice, as referenced in s. 501.204(1), regardless of
1694	whether the tax certificate is redeemed. Such unfair or
1695	deceptive contact is actionable under ss. 501.2075-501.211. If
1696	the property owner later redeems the certificate in reliance on
1697	the deceptive or unfair practice, the unfair or deceptive
1698	contact is actionable under applicable laws prohibiting fraud.
1699	(16)  The county tax collector may conduct the sale of tax
1700	certificates for unpaid taxes pursuant to this section by
1701	electronic means. Such electronic sales shall comply with the
1702	procedures provided in this chapter. The tax collector shall
1703	provide access to such electronic sale by computer terminals
1704	open to the public at a designated location. A tax collector who
1705	chooses to conduct such electronic sales may receive electronic
1706	deposits and payments related to the tax certificate sale.
1707	Section 40.  Section 197.4325, Florida Statutes, is amended
1708	to read:
1709	197.4325  Procedure when checks received for payment of
1710	taxes or tax certificates is are dishonored.-
1711	(1)(a)  Within 10 days after a payment for taxes check
1712	received by the tax collector for payment of taxes is
1713	dishonored, the tax collector shall notify the payor maker of
1714	the check that the payment check has been dishonored. If the
1715	official receipt is canceled for nonpayment, the tax collector
1716	shall cancel the official receipt issued for the dishonored
1717	check and shall make an entry on the tax roll that the receipt
1718	was canceled because of a dishonored payment check. Where
1719	practicable, The tax collector may shall make a reasonable
1720	effort to collect the moneys due before canceling the receipt.
1721	(b)  The tax collector shall retain a copy of the canceled
1722	tax receipt and the dishonored check for the period of time
1723	required by law.
1724	(2)(a)  If When a payment check received by the tax
1725	collector for the purchase of a tax certificate is dishonored
1726	and: the certificate has not been delivered to the bidder, the
1727	tax collector shall retain the deposit and resell the tax
1728	certificate. If the certificate has been delivered to the
1729	bidder, the tax collector shall notify the department, and, upon
1730	approval by the department, the certificate shall be canceled
1731	and resold.
1732	(b)  When a bidder's deposit is forfeited, the tax
1733	collector shall retain the deposit and resell the tax
1734	certificate.
1735	(a)1.  If The tax certificate sale has been adjourned, the
1736	tax collector shall readvertise the tax certificate to be
1737	resold. If When the bidder's deposit is forfeited and the
1738	certificate is readvertised, the deposit shall be used to pay
1739	the advertising fees before other costs or charges are imposed.
1740	Any portion of the bidder's forfeit deposit that remains after
1741	advertising and other costs or charges have been paid shall be
1742	deposited by the tax collector into his or her official office
1743	account. If the tax collector fails to require a deposit and tax
1744	certificates are resold, the advertising charges required for
1745	the second sale may shall not be added to the face value of the
1746	tax certificate.
1747	(b)2.  If The tax certificate sale has not been adjourned,
1748	the tax collector shall cancel the previous bid pursuant to s.
1749	197.432(8)(a) and reoffer the certificate for sale add the
1750	certificates to be resold to the sale list and continue the sale
1751	until all tax certificates are sold.
1752	Section 41.  Subsection (2) of section 197.442, Florida
1753	Statutes, is amended to read:
1754	197.442  Tax collector not to sell certificates on land on
1755	which taxes have been paid; penalty.-
1756	(2)  The office of the tax collector shall be responsible
1757	to the publisher for costs of advertising property lands on
1758	which the taxes have been paid, and the office of the property
1759	appraiser shall be responsible to the publisher for the costs of
1760	advertising property lands doubly assessed or assessed in error.
1761	Section 42.  Section 197.443, Florida Statutes, is amended
1762	to read:
1763	197.443  Cancellation of void tax certificates; correction
1764	of tax certificates; procedure.-
1765	(1)  The tax collector shall forward a certificate of error
1766	to the department and enter a memorandum of error upon the list
1767	of certificates sold for taxes if When a tax certificate on
1768	lands has been sold for unpaid taxes and:
1769	(a)  The tax certificate evidencing the sale is void
1770	because the taxes on the property lands have been paid;
1771	(b)  The property was lands were not subject to taxation at
1772	the time of the assessment on which they were sold;
1773	(c)  The description of the property in the tax certificate
1774	is void or has been corrected or amended;
1775	(d)  An error of commission or omission has occurred which
1776	invalidates the sale;
1777	(e)  The circuit court has voided the tax certificate by a
1778	suit to cancel the tax certificate by the holder;
1779	(f)  The tax certificate is void for any other reason; or
1780	(g)  An error in assessed value has occurred for which the
1781	tax certificate may be corrected.,
1782
1783	the tax collector shall forward a certificate of such error to
1784	the department and enter upon the list of certificates sold for
1785	taxes a memorandum of such error.
1786	(2)  The department, upon receipt of the such certificate
1787	of error, if satisfied of the correctness of the certificate of
1788	error or upon receipt of a court order, shall notify the tax
1789	collector, who shall cancel or correct the certificate. A tax
1790	certificate correction or cancellation that has been ordered by
1791	a court and that does not result from a change made in the
1792	assessed value on a tax roll certified to the tax collector
1793	shall be made by the tax collector without order from the
1794	department.
1795	(3)(2)  The holder of a tax certificate who pays, redeems,
1796	or causes to be corrected or to be canceled and surrendered by
1797	any other tax certificates, or who pays any subsequent and
1798	omitted taxes or costs, in connection with the foreclosure of a
1799	tax certificate or tax deed that is, and when such other
1800	certificates or such subsequent and omitted taxes are void or
1801	corrected for any reason, the person paying, redeeming, or
1802	causing to be corrected or to be canceled and surrendered the
1803	other tax certificates or paying the other subsequent and
1804	omitted taxes is entitled to a refund obtain the return of the
1805	amount paid together with interest calculated monthly from the
1806	date of payment through the date of issuance of the refund at
1807	the rate specified in s. 197.432(11) therefor.
1808	(a)  The county officer or taxing or levying authority
1809	that, as the case may be, which causes an error that results in
1810	the voiding issuance of a void tax certificate shall be charged
1811	for the costs of advertising incurred in the sale of a new the
1812	tax certificate.
1813	(b)  If When the owner of a tax certificate requests that
1814	the certificate be canceled for any reason, or that the amount
1815	of the certificate be amended as a result of payments received
1816	due to an intervening bankruptcy or receivership, but does not
1817	seek a refund, the tax collector shall cancel or amend the tax
1818	certificate and a refund shall not be processed. The tax
1819	collector shall require the owner of the tax certificate to
1820	execute a written statement that he or she is the holder of the
1821	tax certificate, that he or she wishes the certificate to be
1822	canceled or amended, and that a refund is not expected and is
1823	not to be made.
1824	(4)(3)  If When the tax certificate or a tax deed based
1825	upon the certificate is held by an individual, the collector
1826	shall at once notify the original purchaser of the certificate
1827	or tax deed or the subsequent holder thereof, if known, that
1828	upon the voluntary surrender of the certificate or deed of
1829	release of any his or her rights under the tax deed, a refund
1830	will be made of the amount received by the governmental units
1831	for the certificate or deed, plus $1 for the deed of release.
1832	(5)(4)  The refund shall be made in accordance with the
1833	procedure set forth in s. 197.182, except that the 4-year time
1834	period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does
1835	not apply to or bar refunds resulting from correction or
1836	cancellation of certificates and release of tax deeds as
1837	authorized in this section herein.
1838	Section 43.  Section 197.462, Florida Statutes, is amended
1839	to read:
1840	197.462  Transfer of tax certificates held by individuals.-
1841	(1)  All tax certificates issued to an individual may be
1842	transferred by endorsement at any time before they are redeemed
1843	or a tax deed is executed thereunder.
1844	(2)  The official endorsement of a tax certificate by the
1845	tax collector with the date and the amount received and its
1846	entry on the record of tax certificates sold shall be sufficient
1847	evidence of the assignment of it.
1848	(2)(3)  The tax collector shall record the transfer on the
1849	record of tax certificates sold.
1850	(3)(4)  The tax collector shall receive $2.25 as a service
1851	charge for each transfer endorsement.
1852	Section 44.  Section 197.472, Florida Statutes, is amended
1853	to read:
1854	197.472  Redemption of tax certificates.-
1855	(1)  Any person may redeem a tax certificate or purchase a
1856	county-held certificate at any time after the certificate is
1857	issued and before a tax deed is issued or the property is placed
1858	on the list of lands available for sale. The person redeeming or
1859	purchasing a tax certificate shall pay to the tax collector in
1860	the county where the land is situated the face amount plus all
1861	interest, costs, and charges. of the certificate or the part
1862	thereof that the part or interest purchased or redeemed bears to
1863	the whole. Upon purchase or redemption being made, the person
1864	shall pay all taxes, interest, costs, charges, and omitted
1865	taxes, if any, as provided by law upon the part or parts of the
1866	certificate so purchased or redeemed.
1867	(2)  When a tax certificate is redeemed and the interest
1868	earned on the tax certificate is less than 5 percent of the face
1869	amount of the certificate, a mandatory minimum interest charge
1870	of an absolute 5 percent shall be levied upon the face value of
1871	the tax certificate. The person redeeming the tax certificate
1872	shall pay the interest rate due on the certificate or the 5
1873	percent 5-percent mandatory minimum interest charge, whichever
1874	is greater. This subsection applies to all county-held tax
1875	certificates and all individual tax certificates except those
1876	with an interest rate bid of zero percent.
1877	(3)  The tax collector shall receive a fee of $6.25 for
1878	each tax certificate purchased or redeemed.
1879	(4)  When only A portion of a certificate may be is being
1880	redeemed only if or purchased and such portion can be
1881	ascertained by legal description and the portion to be redeemed
1882	is evidenced by a contract for sale or recorded deed., The tax
1883	collector shall make a written request for apportionment to the
1884	property appraiser, and. within 15 days after such request, the
1885	property appraiser shall furnish the tax collector a certificate
1886	apportioning the value to that portion sought to be redeemed and
1887	to the remaining land covered by the certificate.
1888	(5)  When a tax certificate is purchased or redeemed, the
1889	tax collector shall give to the person a receipt and certificate
1890	showing the amount paid for the purchase or redemption, a
1891	description of the land, and the date, number, and amount of the
1892	certificate, certificates, or part of certificate which is
1893	purchased or redeemed, which shall be in the form prescribed by
1894	the department. If a tax certificate is redeemed in full, the
1895	certificate shall be surrendered to the tax collector by the
1896	original purchaser and canceled by the tax collector. If only a
1897	part is purchased or redeemed, the portion and description of
1898	land, with date of purchase or redemption, shall be endorsed on
1899	the certificate by the tax collector. The certificate shall be
1900	retained by the owner, or the tax collector if the certificate
1901	is a county-held certificate, subject to the endorsement. The
1902	purchase or redemption shall be entered by the tax collector on
1903	the record of tax certificates sold.
1904	(5)(6)  After When a tax certificate is has been purchased
1905	or redeemed, the tax collector shall pay to the owner of the tax
1906	certificate the amount received by the tax collector less the
1907	redemption fee within 15 business days after the date of receipt
1908	of the redemption service charges. Along with the payment, the
1909	tax collector shall identify the certificates redeemed and the
1910	amount paid for each certificate. However, if the tax collector
1911	pays the certificateholder electronically, the certificates
1912	redeemed and the amounts paid for each certificate shall be
1913	provided electronically by facsimile or electronic mail.
1914	(6)(7)  Nothing in this section shall be deemed to deny any
1915	person the right to purchase or redeem any outstanding tax
1916	certificate in accordance with the law in force when it was
1917	issued. However, the provisions of s. 197.573 relating to
1918	survival of restrictions and covenants after the issuance of a
1919	tax deed are not repealed by this chapter and apply regardless
1920	of the manner in which the tax deed was issued.
1921	(7)(8)  The provisions of subsection (4) do not apply to
1922	collections relating to fee timeshare real property made
1923	pursuant to the provisions of s. 192.037.
1924	Section 45.  Section 197.4725, Florida Statutes, is created
1925	to read:
1926	197.4725  Purchase of county-held tax certificates.-
1927	(1)  Any person may purchase a county-held tax certificate
1928	at any time after the tax certificate is issued and before a tax
1929	deed application is made. The person purchasing a county-held
1930	tax certificate shall pay to the tax collector the face amount
1931	plus all interest, costs, and charges or, subject to s.
1932	197.472(4), the part described in the tax certificate.
1933	(2)  If a county-held tax certificate is purchased, the
1934	interest earned shall be calculated at 1.5 percent per month, or
1935	a fraction thereof, to the date of purchase.
1936	(3)  The tax collector shall receive a fee of $6.25 for
1937	each county-held tax certificate purchased.
1938	(4)  This section does not apply to collections relating to
1939	fee timeshare real property made pursuant to s. 192.037.
1940	(5)  The tax collector may use electronic means to make
1941	known county-held tax certificates that are available for
1942	purchase and to complete the purchase. The tax collector may
1943	charge a reasonable fee for costs incurred in providing such
1944	electronic services.
1945	(6)  The purchaser of a county-held tax certificate shall
1946	be issued a tax certificate with a face value that includes all
1947	sums paid to acquire the certificate from the county, including
1948	accrued interest and charges paid under this section. The date
1949	the county-held certificate was issued is the date for use in
1950	determining the date on which an application for tax deed may be
1951	made. The date that the new certificate is purchased is the date
1952	for use in calculating the interest or minimum interest due if
1953	the certificate is redeemed.
1954	Section 46.  Section 197.473, Florida Statutes, is amended
1955	to read:
1956	197.473  Disposition of unclaimed redemption moneys.-
1957	(1)  After Money paid to the tax collector for the
1958	redemption of a tax certificate or a tax deed application that
1959	certificates has been held for 90 days, which money is payable
1960	to the holder of a redeemed tax certificate but for which no
1961	claim has been made, or that fails to be presented for payment,
1962	is considered unclaimed as defined in s. 717.113 and shall be
1963	remitted to the state pursuant to s. 717.117, on the first day
1964	of the following quarter the tax collector shall remit such
1965	unclaimed moneys to the board of county commissioners, less the
1966	sum of $5 on each $100 or fraction thereof which shall be
1967	retained by the tax collector as service charges.
1968	(2)  Two years after the date the unclaimed redemption
1969	moneys were remitted to the board of county commissioners, all
1970	claims to such moneys are forever barred, and such moneys become
1971	the property of the county.
1972	Section 47.  Section 197.482, Florida Statutes, is amended
1973	to read:
1974	197.482  Expiration Limitation upon lien of tax
1975	certificate.-
1976	(1)  Seven After the expiration of 7 years after from the
1977	date of issuance of a tax certificate, which is the date of the
1978	first day of the tax certificate sale as advertised under s.
1979	197.432, of a tax certificate, if a tax deed has not been
1980	applied for on the property covered by the certificate, and no
1981	other administrative or legal proceeding, including a
1982	bankruptcy, has existed of record, the tax certificate is null
1983	and void, and the tax collector shall be canceled. The tax
1984	collector shall note cancel the tax certificate, noting the date
1985	of the cancellation of the tax certificate upon all appropriate
1986	records in his or her office. The tax collector shall complete
1987	the cancellation by entering opposite the record of the 7-year-
1988	old tax certificate a notation in substantially the following
1989	form: "Canceled by Act of 1973 Florida Legislature." All
1990	certificates outstanding July 1, 1973, shall have a life of 20
1991	years from the date of issue. This subsection does not apply to
1992	deferred payment tax certificates.
1993	(2)  The provisions and limitations herein prescribed for
1994	tax certificates do not apply to tax certificates which were
1995	sold under the provisions of chapter 18296, Laws of Florida,
1996	1937, commonly known as the "Murphy Act."
1997	Section 48.  Section 197.492, Florida Statutes, is amended
1998	to read:
1999	197.492  Errors and insolvencies report list.-On or before
2000	the 60th day after the tax certificate sale is adjourned, the
2001	tax collector shall certify make out a report to the board of
2002	county commissioners a report separately showing the discounts,
2003	errors, double assessments, and insolvencies relating to tax
2004	collections for which credit is to be given, including in every
2005	case except discounts, the names of the parties on whose account
2006	the credit is to be allowed. The report may be submitted in an
2007	electronic format. The board of county commissioners, upon
2008	receiving the report, shall examine it; make such investigations
2009	as may be necessary; and, if the board discovers that the tax
2010	collector has taken credit as an insolvent item any personal
2011	property tax due by a solvent taxpayer, charge the amount of
2012	taxes represented by such item to the tax collector and not
2013	approve the report until the tax collector strikes such item
2014	from the record.
2015	Section 49.  Section 197.502, Florida Statutes, is amended
2016	to read:
2017	197.502  Application for obtaining tax deed by holder of
2018	tax sale certificate; fees.-
2019	(1)  The holder of a any tax certificate, other than the
2020	county, at any time after 2 years have elapsed since April 1 of
2021	the year of issuance of the tax certificate and before the
2022	cancellation expiration of the certificate 7 years from the date
2023	of issuance, may file the certificate and an application for a
2024	tax deed with the tax collector of the county where the property
2025	lands described in the certificate is are located. The
2026	application may be made on the entire parcel of property or any
2027	part thereof which is capable of being readily separated from
2028	the whole. The tax collector may charge shall be allowed a tax
2029	deed application fee of $75.
2030	(2)  A Any certificateholder, other than the county, who
2031	makes application for a tax deed shall pay the tax collector at
2032	the time of application all amounts required for redemption or
2033	purchase of all other outstanding tax certificates, plus
2034	interest, any omitted taxes, plus interest, any delinquent
2035	taxes, plus interest, and current taxes, if due, covering the
2036	property land.
2037	(3)  The county in which where the property lands described
2038	in the certificate is are located shall apply make application
2039	for a tax deed on all county-held certificates on property
2040	valued at $5,000 or more on the property appraiser's most recent
2041	assessment roll, except deferred payment tax certificates, and
2042	may apply for tax deeds make application on those certificates
2043	on property valued at less than $5,000 on the property
2044	appraiser's most recent assessment roll. The Such application
2045	shall be made 2 years after April 1 of the year of issuance of
2046	the certificates or as soon thereafter as is reasonable. Upon
2047	application for a tax deed, the county shall deposit with the
2048	tax collector all applicable costs and fees as provided in
2049	subsection (1), but may shall not deposit any money to cover the
2050	redemption of other outstanding certificates covering the
2051	property land.
2052	(4)  The tax collector shall deliver to the clerk of the
2053	circuit court a statement that payment has been made for all
2054	outstanding certificates or, if the certificate is held by the
2055	county, that all appropriate fees have been deposited, and
2056	stating that the following persons are to be notified prior to
2057	the sale of the property:
2058	(a)  Any legal titleholder of record if the address of the
2059	owner appears on the record of conveyance of the property lands
2060	to the owner. However, if the legal titleholder of record is the
2061	same as the person to whom the property was assessed on the tax
2062	roll for the year in which the property was last assessed, then
2063	the notice may only be mailed to the address of the legal
2064	titleholder as it appears on the latest assessment roll.
2065	(b)  Any lienholder of record who has recorded a lien
2066	against the property described in the tax certificate if an
2067	address appears on the recorded lien.
2068	(c)  Any mortgagee of record if an address appears on the
2069	recorded mortgage.
2070	(d)  Any vendee of a recorded contract for deed if an
2071	address appears on the recorded contract or, if the contract is
2072	not recorded, any vendee who has applied to receive notice
2073	pursuant to s. 197.344(1)(c).
2074	(e)  Any other lienholder who has applied to the tax
2075	collector to receive notice if an address is supplied to the
2076	collector by such lienholder.
2077	(f)  Any person to whom the property was assessed on the
2078	tax roll for the year in which the property was last assessed.
2079	(g)  Any lienholder of record who has recorded a lien
2080	against a mobile home located on the property described in the
2081	tax certificate if an address appears on the recorded lien and
2082	if the lien is recorded with the clerk of the circuit court in
2083	the county where the mobile home is located.
2084	(h)  Any legal titleholder of record of property that is
2085	contiguous to the property described in the tax certificate, if
2086	when the property described is either submerged land or common
2087	elements of a subdivision and, if the address of the titleholder
2088	of contiguous property appears on the record of conveyance of
2089	the property land to the that legal titleholder. However, if the
2090	legal titleholder of property contiguous to the property
2091	described in the tax certificate is the same as the person to
2092	whom the property described in the tax certificate was assessed
2093	on the tax roll for the year in which the property was last
2094	assessed, the notice may be mailed only to the address of the
2095	legal titleholder as it appears on the latest assessment roll.
2096	As used in this chapter, the term "contiguous" means touching,
2097	meeting, or joining at the surface or border, other than at a
2098	corner or a single point, and not separated by submerged lands.
2099	Submerged lands lying below the ordinary high-water mark which
2100	are sovereignty lands are not part of the upland contiguous
2101	property for purposes of notification.
2102
2103	The statement must be signed by the tax collector or the tax
2104	collector's designee, with the tax collector's seal affixed. The
2105	tax collector may purchase a reasonable bond for errors and
2106	omissions of his or her office in making such statement. The
2107	search of the official records must be made by a direct and
2108	inverse search. "Direct" means the index in straight and
2109	continuous alphabetic order by grantor, and "inverse" means the
2110	index in straight and continuous alphabetic order by grantee.
2111	(5)(a)  The tax collector may contract with a title company
2112	or an abstract company at a reasonable fee to provide the
2113	minimum information required in subsection (4), consistent with
2114	rules adopted by the department. If additional information is
2115	required, the tax collector must make a written request to the
2116	title or abstract company stating the additional requirements.
2117	The tax collector may select any title or abstract company,
2118	regardless of its location, as long as the fee is reasonable,
2119	the minimum information is submitted, and the title or abstract
2120	company is authorized to do business in this state. The tax
2121	collector may advertise and accept bids for the title or
2122	abstract company if he or she considers it appropriate to do so.
2123	1.  The ownership and encumbrance report must include the
2124	be printed or typed on stationery or other paper showing a
2125	letterhead of the person, firm, or company that makes the
2126	search, and the signature of the individual person who makes the
2127	search or of an officer of the firm must be attached. The tax
2128	collector is not liable for payment to the firm unless these
2129	requirements are met. The report may be submitted to the tax
2130	collector in an electronic format.
2131	2.  The tax collector may not accept or pay for any title
2132	search or abstract if no financial responsibility is not assumed
2133	for the search. However, reasonable restrictions as to the
2134	liability or responsibility of the title or abstract company are
2135	acceptable. Notwithstanding s. 627.7843(3), the tax collector
2136	may contract for higher maximum liability limits.
2137	3.  In order to establish uniform prices for ownership and
2138	encumbrance reports within the county, the tax collector must
2139	shall ensure that the contract for ownership and encumbrance
2140	reports include all requests for title searches or abstracts for
2141	a given period of time.
2142	(b)  Any fee paid for a any title search or abstract must
2143	be collected at the time of application under subsection (1),
2144	and the amount of the fee must be added to the opening bid.
2145	(c)  The clerk shall advertise and administer the sale and
2146	receive such fees for the issuance of the deed and sale of the
2147	property as are provided in s. 28.24.
2148	(6)(a)  The opening bid:
2149	(a)  On county-held certificates on nonhomestead property
2150	shall be the sum of the value of all outstanding certificates
2151	against the property land, plus omitted years' taxes, delinquent
2152	taxes, interest, and all costs and fees paid by the county.
2153	(b)  The opening bid On an individual certificate must on
2154	nonhomestead property shall include, in addition to the amount
2155	of money paid to the tax collector by the certificateholder at
2156	the time of application, the amount required to redeem the
2157	applicant's tax certificate and all other costs and fees paid by
2158	the applicant, plus all tax certificates that were sold
2159	subsequent to the filing of the tax deed application and omitted
2160	taxes, if any.
2161	(c)  The opening bid On property assessed on the latest tax
2162	roll as homestead property shall include, in addition to the
2163	amount of money required for an opening bid on nonhomestead
2164	property, an amount equal to one-half of the latest assessed
2165	value of the homestead. Payment of one-half of the assessed
2166	value of the homestead property shall not be required if the tax
2167	certificate to which the application relates was sold prior to
2168	January 1, 1982.
2169	(7)  On county-held certificates for which there are no
2170	bidders at the public sale, the clerk shall enter the land on a
2171	list entitled "lands available for taxes" and shall immediately
2172	notify the county commission and all other persons holding
2173	certificates against the property land that the property land is
2174	available. During the first 90 days after the property land is
2175	placed on the list of lands available for taxes, the county may
2176	purchase the land for the opening bid or may waive its rights to
2177	purchase the property. Thereafter, any person, the county, or
2178	any other governmental unit may purchase the property land from
2179	the clerk, without further notice or advertising, for the
2180	opening bid, except that if when the county or other
2181	governmental unit is the purchaser for its own use, the board of
2182	county commissioners may cancel omitted years' taxes, as
2183	provided under s. 197.447. If the county does not elect to
2184	purchase the property land, the county must notify each legal
2185	titleholder of property contiguous to the property land
2186	available for taxes, as provided in paragraph (4)(h), before
2187	expiration of the 90-day period. Interest on the opening bid
2188	continues to accrue through the month of sale as prescribed by
2189	s. 197.542.
2190	(8)  Taxes may shall not be extended against parcels listed
2191	as lands available for taxes, but in each year the taxes that
2192	would have been due shall be treated as omitted years and added
2193	to the required minimum bid. Three years after the day the land
2194	was offered for public sale, the land shall escheat to the
2195	county in which it is located, free and clear. All tax
2196	certificates, accrued taxes, and liens of any nature against the
2197	property shall be deemed canceled as a matter of law and of no
2198	further legal force and effect, and the clerk shall execute an
2199	escheatment tax deed vesting title in the board of county
2200	commissioners of the county in which the land is located.
2201	(a)  When a property escheats to the county under this
2202	subsection, the county is not subject to any liability imposed
2203	by chapter 376 or chapter 403 for preexisting soil or
2204	groundwater contamination due solely to its ownership. However,
2205	this subsection does not affect the rights or liabilities of any
2206	past or future owners of the escheated property and does not
2207	affect the liability of any governmental entity for the results
2208	of its actions that create or exacerbate a pollution source.
2209	(b)  The county and the Department of Environmental
2210	Protection may enter into a written agreement for the
2211	performance, funding, and reimbursement of the investigative and
2212	remedial acts necessary for a property that escheats to the
2213	county.
2214	(9)  Consolidated applications on more than one tax
2215	certificate are allowed, but a separate statement shall be
2216	issued pursuant to subsection (4), and a separate tax deed shall
2217	be issued pursuant to s. 197.552, for each parcel of property
2218	shown on the tax certificate.
2219	(10)  Any fees collected pursuant to this section shall be
2220	refunded to the certificateholder in the event that the tax deed
2221	sale is canceled for any reason.
2222	(11)  For any property acquired under this section by the
2223	county for the express purpose of providing infill housing, the
2224	board of county commissioners may, in accordance with s.
2225	197.447, cancel county-held tax certificates and omitted years'
2226	taxes on such properties. Furthermore, the county may not
2227	transfer a property acquired under this section specifically for
2228	infill housing back to a taxpayer who failed to pay the
2229	delinquent taxes or charges that led to the issuance of the tax
2230	certificate or lien. For purposes of this subsection only, the
2231	term "taxpayer" includes the taxpayer's family or any entity in
2232	which the taxpayer or taxpayer's family has any interest.
2233	Section 50.  Section 197.542, Florida Statutes, is amended
2234	to read:
2235	197.542  Sale at public auction.-
2236	(1)  Real property The lands advertised for sale to the
2237	highest bidder as a result of an application filed under s.
2238	197.502 shall be sold at public auction by the clerk of the
2239	circuit court, or his or her deputy, of the county where the
2240	property is lands are located on the date, at the time, and at
2241	the location as set forth in the published notice, which must
2242	shall be during the regular hours the clerk's office is open. At
2243	the time and place, the clerk shall read the notice of sale and
2244	shall offer the lands described in the notice for sale to the
2245	highest bidder for cash at public outcry. The amount required to
2246	redeem the tax certificate, plus the amounts paid by the holder
2247	to the clerk of the circuit court in charges for costs of sale,
2248	redemption of other tax certificates on the same property lands,
2249	and all other costs to the applicant for tax deed, plus interest
2250	thereon at the rate of 1.5 percent per month for the period
2251	running from the month after the date of application for the
2252	deed through the month of sale and costs incurred for the
2253	service of notice provided for in s. 197.522(2), shall be
2254	considered the bid of the certificateholder for the property. If
2255	tax certificates exist or if delinquent taxes accrued subsequent
2256	to the filing of the tax deed application, the amount required
2257	to redeem such tax certificates or pay such delinquent taxes
2258	must be included in the minimum bid. However, if the land to be
2259	sold is assessed on the latest tax roll as homestead property,
2260	the bid of the certificateholder must shall be increased to
2261	include an amount equal to one-half of the assessed value of the
2262	homestead property as required by s. 197.502. If there are no
2263	higher bids, the property land shall be struck off and sold to
2264	the certificateholder, who shall forthwith pay to the clerk any
2265	amounts included in the minimum bid, the documentary stamp tax,
2266	and recording fees due. Upon payment, and a tax deed shall
2267	thereupon be issued and recorded by the clerk.
2268	(2)  If there are other bids, The certificateholder has
2269	shall have the right to bid as others present may bid, and the
2270	property shall be struck off and sold to the highest bidder. The
2271	high bidder shall post with the clerk a nonrefundable cash
2272	deposit of 5 percent of the bid or $200, whichever is greater,
2273	at the time of the sale, to be applied to the sale price at the
2274	time of full payment. Notice of the this deposit requirement
2275	must shall be posted at the auction site, and the clerk may
2276	require that bidders to show their willingness and ability to
2277	post the cost deposit. If full payment of the final bid and of
2278	documentary stamp tax and recording fees is not made within 24
2279	hours, excluding weekends and legal holidays, the clerk shall
2280	cancel all bids, readvertise the sale as provided in this
2281	section, and pay all costs of the sale from the deposit. Any
2282	remaining funds must be applied toward the opening bid. The
2283	clerk may refuse to recognize the bid of any person who has
2284	previously bid and refused, for any reason, to honor such bid.
2285	(3)  If the sale is canceled for any reason, or the buyer
2286	fails to make full payment within the time required, the clerk
2287	shall immediately readvertise the sale to be held within no
2288	later than 30 days after the date the sale was canceled. Only
2289	one advertisement is necessary. No further notice is required.
2290	The amount of the opening statutory (opening) bid shall be
2291	increased by the cost of advertising, additional clerk's fees as
2292	provided for in s. 28.24(21), and interest as provided for in
2293	subsection (1). This process must be repeated until the property
2294	is sold and the clerk receives full payment or the clerk does
2295	not receive any bids other than the bid of the
2296	certificateholder. The clerk must shall receive full payment
2297	before prior to the issuance of the tax deed.
2298	(4)(a)  A clerk may conduct electronic tax deed sales in
2299	lieu of public outcry. The clerk must comply with the procedures
2300	provided in this chapter, except that electronic proxy bidding
2301	shall be allowed and the clerk may require bidders to advance
2302	sufficient funds to pay the deposit required by subsection (2).
2303	The clerk shall provide access to the electronic sale by
2304	computer terminals open to the public at a designated location.
2305	A clerk who conducts such electronic sales may receive
2306	electronic deposits and payments related to the sale. The
2307	portion of an advance deposit from a winning bidder required by
2308	subsection (2) shall, upon acceptance of the winning bid, be
2309	subject to the fee under s. 28.24(10).
2310	(b)  Nothing in This subsection does not shall be construed
2311	to restrict or limit the authority of a charter county to
2312	conduct from conducting electronic tax deed sales. In a charter
2313	county where the clerk of the circuit court does not conduct all
2314	electronic sales, the charter county shall be permitted to
2315	receive electronic deposits and payments related to sales it
2316	conducts, as well as to subject the winning bidder to a fee,
2317	consistent with the schedule in s. 28.24(10).
2318	(c)  The costs of electronic tax deed sales shall be added
2319	to the charges for the costs of sale under subsection (1) and
2320	paid by the certificateholder when filing an application for a
2321	tax deed.
2322	Section 51.  Subsection (2) of section 197.582, Florida
2323	Statutes, is amended to read:
2324	197.582  Disbursement of proceeds of sale.-
2325	(2)  If the property is purchased for an amount in excess
2326	of the statutory bid of the certificateholder, the excess must
2327	shall be paid over and disbursed by the clerk. If the property
2328	purchased is homestead property and the statutory bid includes
2329	an amount equal to at least one-half of the assessed value of
2330	the homestead, that amount must shall be treated as excess and
2331	distributed in the same manner. The clerk shall distribute the
2332	excess to the governmental units for the payment of any lien of
2333	record held by a governmental unit against the property,
2334	including any tax certificates not incorporated in the tax deed
2335	application and omitted taxes, if any. If In the event the
2336	excess is not sufficient to pay all of such liens in full, the
2337	excess shall then be paid to each governmental unit pro rata.
2338	If, after all liens of record of the governmental units upon the
2339	property are paid in full, there remains a balance of
2340	undistributed funds, the balance of the purchase price shall be
2341	retained by the clerk for the benefit of the persons described
2342	in s. 197.522(1)(a), except those persons described in s.
2343	197.502(4)(h), as their interests may appear. The clerk shall
2344	mail notices to such persons notifying them of the funds held
2345	for their benefit. Any service charges, at the same rate as
2346	prescribed in s. 28.24(10), and costs of mailing notices shall
2347	be paid out of the excess balance held by the clerk. Excess
2348	proceeds shall be held and disbursed in the same manner as
2349	unclaimed redemption moneys in s. 197.473. If In the event
2350	excess proceeds are not sufficient to cover the service charges
2351	and mailing costs, the clerk shall receive the total amount of
2352	excess proceeds as a service charge.
2353	Section 52.  Section 197.602, Florida Statutes, is amended
2354	to read:
2355	197.602  Reimbursement required in challenges to the
2356	validity of a tax deed Party recovering land must refund taxes
2357	paid and interest.-
2358	(1)  If a party successfully challenges the validity of a
2359	tax deed in an action at law or equity, but the taxes for which
2360	the tax deed was sold were not paid before the tax deed was
2361	issued, the party shall pay to the party against whom the
2362	judgment or decree is entered:
2363	(a)  The amount paid for the tax deed and all taxes paid
2364	upon the land, together with 12 percent interest thereon per
2365	year from the date of the issuance of the tax deed;
2366	(b)  All legal expenses in obtaining the tax deed,
2367	including publication of notice and clerk's fees for issuing and
2368	recording the tax deed; and
2369	(c)  The fair cash value of all maintenance and permanent
2370	improvements made upon the land by the holders under the tax
2371	deed. If, in an action at law or in equity involving the
2372	validity of any tax deed, the court holds that the tax deed was
2373	invalid at the time of its issuance and that title to the land
2374	therein described did not vest in the tax deed holder , then, if
2375	the taxes for which the land was sold and upon which the tax
2376	deed was issued had not been paid prior to issuance of the deed,
2377	the party in whose favor the judgment or decree in the suit is
2378	entered shall pay to the party against whom the judgment or
2379	decree is entered the amount paid for the tax deed and all taxes
2380	paid upon the land, together with 12-percent interest thereon
2381	per year from the date of the issuance of the tax deed and all
2382	legal expenses in obtaining the tax deed, including publication
2383	of notice and clerk's fees for issuing and recording the tax
2384	deed, and also the fair cash value of all permanent improvements
2385	made upon the land by the holders under the tax deed.
2386	(2)  In an action to challenge the validity of a tax deed,
2387	the prevailing party is entitled to all reasonable litigation
2388	expenses including attorney's fees.
2389	(3)  The court shall determine the amount of the expenses
2390	for which a party shall be reimbursed. and the fair cash value
2391	of improvements shall be ascertained and found upon the trial of
2392	the action, and The tax deed holder or anyone holding under the
2393	tax deed has thereunder shall have a prior lien on upon the land
2394	for the payment of the expenses that must be reimbursed to such
2395	persons sums.
2396	Section 53.  Section 192.0105, Florida Statutes, is amended
2397	to read:
2398	192.0105  Taxpayer rights.-There is created a Florida
2399	Taxpayer's Bill of Rights for property taxes and assessments to
2400	guarantee that the rights, privacy, and property of the
2401	taxpayers of this state are adequately safeguarded and protected
2402	during tax levy, assessment, collection, and enforcement
2403	processes administered under the revenue laws of this state. The
2404	Taxpayer's Bill of Rights compiles, in one document, brief but
2405	comprehensive statements that summarize the rights and
2406	obligations of the property appraisers, tax collectors, clerks
2407	of the court, local governing boards, the Department of Revenue,
2408	and taxpayers. Additional rights afforded to payors of taxes and
2409	assessments imposed under the revenue laws of this state are
2410	provided in s. 213.015. The rights afforded taxpayers to assure
2411	that their privacy and property are safeguarded and protected
2412	during tax levy, assessment, and collection are available only
2413	insofar as they are implemented in other parts of the Florida
2414	Statutes or rules of the Department of Revenue. The rights so
2415	guaranteed to state taxpayers in the Florida Statutes and the
2416	departmental rules include:
2417	(1)  THE RIGHT TO KNOW.-
2418	(a)  The right to be sent a mailed notice of proposed
2419	property taxes and proposed or adopted non-ad valorem
2420	assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and
2421	(13)(a), and 200.069). The notice must also inform the taxpayer
2422	that the final tax bill may contain additional non-ad valorem
2423	assessments (see s. 200.069(9)).
2424	(b)  The right to notification of a public hearing on each
2425	taxing authority's tentative budget and proposed millage rate
2426	and advertisement of a public hearing to finalize the budget and
2427	adopt a millage rate (see s. 200.065(2)(c) and (d)).
2428	(c)  The right to advertised notice of the amount by which
2429	the tentatively adopted millage rate results in taxes that
2430	exceed the previous year's taxes (see s. 200.065(2)(d) and (3)).
2431	The right to notification by first-class mail of a comparison of
2432	the amount of the taxes to be levied from the proposed millage
2433	rate under the tentative budget change, compared to the previous
2434	year's taxes, and also compared to the taxes that would be
2435	levied if no budget change is made (see ss. 200.065(2)(b) and
2436	200.069(2), (3), (4), and (8)).
2437	(d)  The right that the adopted millage rate will not
2438	exceed the tentatively adopted millage rate. If the tentative
2439	rate exceeds the proposed rate, each taxpayer shall be mailed
2440	notice comparing his or her taxes under the tentatively adopted
2441	millage rate to the taxes under the previously proposed rate,
2442	before a hearing to finalize the budget and adopt millage (see
2443	s. 200.065(2)(d)).
2444	(e)  The right to be sent notice by first-class mail of a
2445	non-ad valorem assessment hearing at least 20 days before the
2446	hearing with pertinent information, including the total amount
2447	to be levied against each parcel. All affected property owners
2448	have the right to appear at the hearing and to file written
2449	objections with the local governing board (see s. 197.3632(4)(b)
2450	and (c) and (10)(b)2.b.).
2451	(f)  The right of an exemption recipient to be sent a
2452	renewal application for that exemption, the right to a receipt
2453	for homestead exemption claim when filed, and the right to
2454	notice of denial of the exemption (see ss. 196.011(6),
2455	196.131(1), 196.151, and 196.193(1)(c) and (5)).
2456	(g)  The right, on property determined not to have been
2457	entitled to homestead exemption in a prior year, to notice of
2458	intent from the property appraiser to record notice of tax lien
2459	and the right to pay tax, penalty, and interest before a tax
2460	lien is recorded for any prior year (see s. 196.161(1)(b)).
2461	(h)  The right to be informed during the tax collection
2462	process, including: notice of tax due; notice of back taxes;
2463	notice of late taxes and assessments and consequences of
2464	nonpayment; opportunity to pay estimated taxes and non-ad
2465	valorem assessments when the tax roll will not be certified in
2466	time; notice when interest begins to accrue on delinquent
2467	provisional taxes; notice of the right to prepay estimated taxes
2468	by installment; a statement of the taxpayer's estimated tax
2469	liability for use in making installment payments; and notice of
2470	right to defer taxes and non-ad valorem assessments on homestead
2471	property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
2472	197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
2473	193.1145(10)(a), and 197.254(1)).
2474	(i)  The right to an advertisement in a newspaper listing
2475	names of taxpayers who are delinquent in paying tangible
2476	personal property taxes, with amounts due, and giving notice
2477	that interest is accruing at 18 percent and that, unless taxes
2478	are paid, warrants will be issued, prior to petition made with
2479	the circuit court for an order to seize and sell property (see
2480	s. 197.402(2)).
2481	(j)  The right to be sent a mailed notice when a petition
2482	has been filed with the court for an order to seize and sell
2483	property and the right to be mailed notice, and to be served
2484	notice by the sheriff, before the date of sale, that application
2485	for tax deed has been made and property will be sold unless back
2486	taxes are paid (see ss. 197.413(5), 197.502(4)(a), and
2487	197.522(1)(a) and (2)).
2488	(k)  The right to have certain taxes and special
2489	assessments levied by special districts individually stated on
2490	the "Notice of Proposed Property Taxes and Proposed or Adopted
2491	Non-Ad Valorem Assessments" (see s. 200.069).
2492
2493	Notwithstanding the right to information contained in this
2494	subsection, under s. 197.122 property owners are held to know
2495	that property taxes are due and payable annually and are charged
2496	with a duty to ascertain the amount of current and delinquent
2497	taxes and obtain the necessary information from the applicable
2498	governmental officials.
2499	(2)  THE RIGHT TO DUE PROCESS.-
2500	(a)  The right to an informal conference with the property
2501	appraiser to present facts the taxpayer considers to support
2502	changing the assessment and to have the property appraiser
2503	present facts supportive of the assessment upon proper request
2504	of any taxpayer who objects to the assessment placed on his or
2505	her property (see s. 194.011(2)).
2506	(b)  The right to petition the value adjustment board over
2507	objections to assessments, denial of exemption, denial of
2508	agricultural classification, denial of historic classification,
2509	denial of high-water recharge classification, disapproval of tax
2510	deferral, and any penalties on deferred taxes imposed for
2511	incorrect information willfully filed. Payment of estimated
2512	taxes does not preclude the right of the taxpayer to challenge
2513	his or her assessment (see ss. 194.011(3), 196.011(6) and
2514	(9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2515	193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2516	(c)  The right to file a petition for exemption or
2517	agricultural classification with the value adjustment board when
2518	an application deadline is missed, upon demonstration of
2519	particular extenuating circumstances for filing late (see ss.
2520	193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)).
2521	(d)  The right to prior notice of the value adjustment
2522	board's hearing date and the right to the hearing within 4 hours
2523	of scheduled time (see s. 194.032(2)).
2524	(e)  The right to notice of date of certification of tax
2525	rolls and receipt of property record card if requested (see ss.
2526	193.122(2) and (3) and 194.032(2)).
2527	(f)  The right, in value adjustment board proceedings, to
2528	have all evidence presented and considered at a public hearing
2529	at the scheduled time, to be represented by an attorney or
2530	agent, to have witnesses sworn and cross-examined, and to
2531	examine property appraisers or evaluators employed by the board
2532	who present testimony (see ss. 194.034(1)(a) and (c) and (4),
2533	and 194.035(2)).
2534	(g)  The right to be sent mailed a timely written decision
2535	by the value adjustment board containing findings of fact and
2536	conclusions of law and reasons for upholding or overturning the
2537	determination of the property appraiser, and the right to
2538	advertised notice of all board actions, including appropriate
2539	narrative and column descriptions, in brief and nontechnical
2540	language (see ss. 194.034(2) and 194.037(3)).
2541	(h)  The right at a public hearing on non-ad valorem
2542	assessments or municipal special assessments to provide written
2543	objections and to provide testimony to the local governing board
2544	(see ss. 197.3632(4)(c) and 170.08).
2545	(i)  The right to bring action in circuit court to contest
2546	a tax assessment or appeal value adjustment board decisions to
2547	disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2548	and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2549	(3)  THE RIGHT TO REDRESS.-
2550	(a)  The right to discounts for early payment on all taxes
2551	and non-ad valorem assessments collected by the tax collector,
2552	except for partial payments as defined in s. 197.374, the right
2553	to pay installment payments with discounts, and the right to pay
2554	delinquent personal property taxes under a an installment
2555	payment program when implemented by the county tax collector
2556	(see ss. 197.162, 197.3632(8) and (10)(b)3., 197.222(1), and
2557	197.4155).
2558	(b)  The right, upon filing a challenge in circuit court
2559	and paying taxes admitted in good faith to be owing, to be
2560	issued a receipt and have suspended all procedures for the
2561	collection of taxes until the final disposition of the action
2562	(see s. 194.171(3)).
2563	(c)  The right to have penalties reduced or waived upon a
2564	showing of good cause when a return is not intentionally filed
2565	late, and the right to pay interest at a reduced rate if the
2566	court finds that the amount of tax owed by the taxpayer is
2567	greater than the amount the taxpayer has in good faith admitted
2568	and paid (see ss. 193.072(4) and 194.192(2)).
2569	(d)  The right to a refund when overpayment of taxes has
2570	been made under specified circumstances (see ss. 193.1145(8)(e)
2571	and 197.182(1)).
2572	(e)  The right to an extension to file a tangible personal
2573	property tax return upon making proper and timely request (see
2574	s. 193.063).
2575	(f)  The right to redeem real property and redeem tax
2576	certificates at any time before full payment for a tax deed is
2577	made to the clerk of the court, including documentary stamps and
2578	recording fees issued, and the right to have tax certificates
2579	canceled if sold where taxes had been paid or if other error
2580	makes it void or correctable. Property owners have the right to
2581	be free from contact by a certificateholder for 2 years after
2582	April 1 of the year the tax certificate is issued (see ss.
2583	197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and
2584	197.472(1) and (6)(7)).
2585	(g)  The right of the taxpayer, property appraiser, tax
2586	collector, or the department, as the prevailing party in a
2587	judicial or administrative action brought or maintained without
2588	the support of justiciable issues of fact or law, to recover all
2589	costs of the administrative or judicial action, including
2590	reasonable attorney's fees, and of the department and the
2591	taxpayer to settle such claims through negotiations (see ss.
2592	57.105 and 57.111).
2593	(4)  THE RIGHT TO CONFIDENTIALITY.-
2594	(a)  The right to have information kept confidential,
2595	including federal tax information, ad valorem tax returns,
2596	social security numbers, all financial records produced by the
2597	taxpayer, Form DR-219 returns for documentary stamp tax
2598	information, and sworn statements of gross income, copies of
2599	federal income tax returns for the prior year, wage and earnings
2600	statements (W-2 forms), and other documents (see ss. 192.105,
2601	193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
2602	(b)  The right to limiting access to a taxpayer's records by a
2603	property appraiser, the Department of Revenue, and the Auditor
2604	General only to those instances in which it is determined that
2605	such records are necessary to determine either the
2606	classification or the value of taxable nonhomestead property
2607	(see s. 195.027(3)).
2608	Section 54.  Paragraph (d) of subsection (3) of section
2609	194.011, Florida Statutes, is amended to read:
2610	194.011  Assessment notice; objections to assessments.-
2611	(3)  A petition to the value adjustment board must be in
2612	substantially the form prescribed by the department.
2613	Notwithstanding s. 195.022, a county officer may not refuse to
2614	accept a form provided by the department for this purpose if the
2615	taxpayer chooses to use it. A petition to the value adjustment
2616	board shall describe the property by parcel number and shall be
2617	filed as follows:
2618	(d)  The petition may be filed, as to valuation issues, at
2619	any time during the taxable year on or before the 25th day
2620	following the mailing of notice by the property appraiser as
2621	provided in subsection (1). With respect to an issue involving
2622	the denial of an exemption, an agricultural or high-water
2623	recharge classification application, an application for
2624	classification as historic property used for commercial or
2625	certain nonprofit purposes, or a deferral, the petition must be
2626	filed at any time during the taxable year on or before the 30th
2627	day following the mailing of the notice by the property
2628	appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2629	196.193 or notice by the tax collector under s. 197.2425
2630	197.253.
2631	Section 55.  Subsection (1) of section 194.013, Florida
2632	Statutes, is amended to read:
2633	194.013  Filing fees for petitions; disposition; waiver.-
2634	(1)  If so required by resolution of the value adjustment
2635	board, a petition filed pursuant to s. 194.011 shall be
2636	accompanied by a filing fee to be paid to the clerk of the value
2637	adjustment board in an amount determined by the board not to
2638	exceed $15 for each separate parcel of property, real or
2639	personal, covered by the petition and subject to appeal.
2640	However, no such filing fee may be required with respect to an
2641	appeal from the disapproval of homestead exemption under s.
2642	196.151 or from the denial of tax deferral under s. 197.2425
2643	197.253. Only a single filing fee shall be charged under this
2644	section as to any particular parcel of property despite the
2645	existence of multiple issues and hearings pertaining to such
2646	parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2647	or (f), a single filing fee shall be charged. Such fee shall be
2648	calculated as the cost of the special magistrate for the time
2649	involved in hearing the joint petition and shall not exceed $5
2650	per parcel. Said fee is to be proportionately paid by affected
2651	parcel owners.
2652	Section 56.  Subsection (12) of section 196.011, Florida
2653	Statutes, is amended to read:
2654	196.011  Annual application required for exemption.-
2655	(12)  Notwithstanding subsection (1), if when the owner of
2656	property otherwise entitled to a religious exemption from ad
2657	valorem taxation fails to timely file an application for
2658	exemption, and because of a misidentification of property
2659	ownership on the property tax roll the owner is not properly
2660	notified of the tax obligation by the property appraiser and the
2661	tax collector, the owner of the property may file an application
2662	for exemption with the property appraiser. The property
2663	appraiser must consider the application, and if he or she
2664	determines the owner of the property would have been entitled to
2665	the exemption had the property owner timely applied, the
2666	property appraiser must grant the exemption. Any taxes assessed
2667	on such property shall be canceled, and if paid, refunded. Any
2668	tax certificates outstanding on such property shall be canceled
2669	and refund made pursuant to s. 197.432(11) s. 197.432(10).
2670	Section 57.  Subsection (1) of section 197.374, Florida
2671	Statutes, is amended to read:
2672	197.374  Partial payment of current year taxes.-
2673	(1)  As used in this section, the term "partial payment"
2674	means a payment that is less than the full amount of taxes due.
2675	The term does not include payments made pursuant to s. 194.171,
2676	s. 196.295, s. 197.222, s. 197.252, or s. 197.2524 s. 197.303.
2677	Section 58.  Section 197.603, Florida Statutes, is created
2678	to read:
2679	197.603  Declaration of legislative findings and intent.-
2680	The Legislature finds that the state has a strong interest in
2681	ensuring due process and public confidence in a uniform, fair,
2682	efficient, and accountable collection of property taxes by
2683	county tax collectors. Therefore, tax collections shall be
2684	supervised by the Department of Revenue pursuant to s.
2685	195.002(1). The Legislature intends that the property tax
2686	collection authorized by this chapter under s. 9(a), Art. VII of
2687	the State Constitution be free from the influence or the
2688	appearance of influence of the local governments that levy
2689	property taxes and receive property tax revenues.
2690	Section 59.  Sections 197.202, 197.242, 197.304, 197.3041,
2691	197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2692	197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2693	197.3077, 197.3078, and 197.3079, Florida Statutes, are
2694	repealed.
2695	Section 60.  This act shall take effect July 1, 2011.

CODING: Words stricken are deletions; words underlined are additions.